Tax Law Improvement Act 1997 (121 of 1997)
Schedule 12 Miscellaneous
Part 2 Amendment of the Income Tax Assessment Act 1936
17 Subsection 245-140(1) of Schedule 2C (table item dealing with expenditure incurred in relation to mining or quarrying operations)
Repeal the item, substitute:
|
Expenditure incurred in relation to mining or quarrying operations |
Subdivision 330-C of the Income Tax Assessment Act 1997 |
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