Taxation Ruling

TR 95/36A - Addendum

Income tax: characterisation of expenditure incurred in establishing and extending a mine

FOI status:

may be released

The Tax Law Improvement Project is restructuring, renumbering and rewriting the income tax law in plain language. The Parliament is amending the income tax law progressively to reflect these aims. As new laws come into effect, Taxation Rulings about old laws are being brought into line with them.


This Addendum amends Taxation Ruling TR 95/36, in relation to the 1997-98 or a later income year, as follows:

1. Paragraph 1

Omit 'prescribed mining operations as defined in subsection 122(1) of Division 10 of Part III of the Income Tax Assessment Act 1936'; substitute 'eligible mining operations as defined in subsection 330-30(2) of the Income Tax Assessment Act 1997'.

2. Paragraph 18

Omit 'paragraph 122DG(3)(b)'; substitute 'section 330-100'.

3. Paragraph 22

Omit 'subsection 51(1)'; substitute 'section 8-1';
Omit 'section 122DG'; substitute 'Subdivision 330-C'.

4 Paragraph 41

Add 'of the Income Tax Assessment Act 1936' at the end of the first sentence.

5. Paragraph 55

Omit 'subsection 51(1)'; substitute 'section 8-1'.

6. After paragraph 90

Insert: 'Cross references of provisions

91. Subsection 330-30(2) (in relation to 'eligible mining operations'), section 330-100, section 8-1 and Subdivision 330-C of the Act, to which this Ruling refers, express the same ideas as subsection 122(1) (in relation to 'prescribed mining operations'), paragraph 122DG(3)(b), subsection 51(1) and section 122DG, respectively, of the Income Tax Assessment Act 1936.'

Commissioner of Taxation
6 August 1997


ATO references:
NO 97/5088-6

ISSN 1039 - 0731

Legislative References:
ITAA 97 subsection 330-30(2)
ITAA 97 section 330-100
ITAA 97 section 8-1
ITAA 97 Subdivision 330-C