INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision CA - Deductions for environment protection expenditure  

SECTION 82BJ   82BJ   INTERPRETATION  
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 .

environment
includes all aspects of the surroundings of humans, whether affecting them as individuals or in social groupings.

income-producing activity
, 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.

site
includes a part of a site.


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