Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
10 Amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
121 Subsection 995-1(1) (at the end of note 1 to the definition of purpose of producing assessable income)
Add:
? section 400-100 (about using property for environmental impact assessment of your project or for environmental protection activities).