INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision CA - Deductions for environment protection expenditure  

SECTION 82BH   82BH   OBJECTS OF SUBDIVISION  
The objects of this Subdivision are:


(a) to provide for the deductibility of allowable environment protection expenditure (section 82BK ); and


(b) to allow property used for eligible environment protection activities to be treated as if it were used for the purpose of producing assessable income (section 82BR ).


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