Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 419 - Critical minerals (tax offset for Australian production expenditure)  

Subdivision 419-B - CMPTI expenditure  

SECTION 419-30  

419-30   Expenditure to be worked out excluding GST  

In determining an amount of expenditure for the purpose of this Division, the expenditure is taken to exclude * GST.