Division 10 - Mining and quarrying  

Subdivision B - Quarrying  


122JB(1)   [Definitions]  

In this Subdivision:

allowable capital expenditure
has the meaning given by section 122JC .

means concentration by a gravity, magnetic, electrostatic or flotation process.

eligible purposes

(a) the purposes for which allowable capital expenditure may be incurred; or

(b) the purposes referred to in section 122JF .

eligible quarrying operations
means quarrying operations on a quarrying property for the extraction of quarry materials from their natural site, being operations carried on for the purpose of gaining or producing assessable income, but does not include prescribed mining operations within the meaning of Subdivision A.

housing and welfare

(a) residential accommodation; or

(b) health, educational, recreational or other similar facilities; or

(c) facilities for the provision of meals;

and includes works carried out directly in connection with such accommodation or facilities (including works for the provision of water, light, power, access or communications).

includes a quarrying or prospecting right.

quarry materials
means any materials obtained by quarrying.

quarrying or prospecting information
means geological, geophysical or technical information, being information that:

(a) relates to the presence, absence or extent of deposits of quarry materials in an area or is likely to be of assistance in determining the presence, absence or extent of such deposits in an area; and

(b) has been obtained from exploration or prospecting, or quarrying, for quarry materials.

quarrying or prospecting right

(a) an authority, licence, permit or right to quarry or prospect for quarry materials in a particular area; or

(b) a lease of land by virtue of which the lessee is entitled to quarry or prospect for quarry materials on the land;

and includes an interest in such an authority, licence, permit, right or lease and, for the purposes of provisions relating to the acquisition by a person of a quarrying or prospecting right from another person, also includes any rights in respect of buildings or other improvements on the land concerned, or used in connection with operations on the land concerned, that are acquired with the quarrying or prospecting right, but does not include rights in respect of housing and welfare.


(a) cleaning, leaching, crushing, grinding, breaking, screening, grading or sizing; or

(b) concentration; or

(c) any other treatment applied to quarry materials, being a treatment that is applied before concentration or, in the case of quarry materials not requiring concentration, that would, if the quarry materials had required concentration, have been applied before the concentration;

and, without extending, by implication, the processes that are included in this definition, does not include sintering or calcining.

122JB(2)   [Operations on 2 or more quarrying properties]  

Where a taxpayer carries on eligible quarrying operations on 2 or more quarrying properties, this Subdivision (other than section 122JF ), except to the extent to which the contrary intention appears, is to be construed as applying in relation to the operations of that taxpayer on and in connection with each of those quarrying properties as if it were the only quarrying property on which the taxpayer carried on eligible quarrying operations, and, for the purposes of the application of this Subdivision (other than section 122JF ) in relation to a taxpayer in relation to a quarrying property:

(a) any matters or things relating exclusively to any other quarrying property on which the taxpayer carried on eligible quarrying operations are to be disregarded; and

(b) amounts of expenditure or other amounts to which paragraph (a) does not apply are to be apportioned in such manner as the Commissioner considers reasonable.

122JB(3)   [Reference to amount specified in notice]  

If, by virtue of a provision of this Subdivision, an amount is taken to be specified in a notice in lieu of another amount, a reference in this Subdivision to an amount specified in the notice is to be read as a reference to that first-mentioned amount.

122JB(4)   [Amount attributable to expenditure]  

For the purposes of this Subdivision:

(a) any amount specified in a notice given to the Commissioner under section 122JD in relation to the acquisition from a taxpayer of a quarrying or prospecting right or quarrying or prospecting information is to be taken to be wholly attributable to expenditure incurred by the taxpayer; and

(b) the extent to which such an amount is attributable to particular expenditure, to expenditure of a particular class or to expenditure incurred at a particular time or during a particular period is to be determined by the Commissioner.

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