INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
In this Subdivision:
allowable environment protection expenditure
has the meaning given by section 82BL .
eligible environment protection activity
has the meaning given by section 82BM .
, in relation to a taxpayer, means an activity (including an investment activity) carried on for the purpose, or for purposes that include the purpose, of producing assessable income (other than assessable income attributable to section 160Z ) of the taxpayer of any year of income.