INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteIn this Subdivision:
eligible quarrying operations
has the same meaning as in Subdivision B of Division
10
.
housing and welfare facilities
has the same meaning as in Subdivision A.
prescribed body
has the same meaning as in Subdivision A.
(a) materials resulting from the treatment of quarry materials; and
(b) materials resulting from sintering or calcining; and
(c) such other materials, or materials resulting from such other processes, as are prescribed.
quarry materials
has the same meaning as in Subdivision B of Division
10
.
treatment
has the same meaning as in Subdivision B of Division
10
.
In this Subdivision, a reference to a railway, road, pipe-line or other facility is to be read as including a reference to a port facility or other facility for ships.
123BC(3) [Capital expenditure]In this Subdivision, a reference to capital expenditure on a railway, road, pipe-line or other facility is to be read as including a reference to capital expenditure incurred by a person:
(a) in obtaining a right, whether by means of a licence, permit or otherwise, to construct or install a railway, road, pipe-line or other facility, or a part of a railway, road, pipe-line or other facility, on land owned or leased by another person; or
(b) in paying compensation in respect of any damage or loss caused by the construction or installation of a railway, road, pipe-line or other facility or of a part of a railway, road, pipe-line or other facility; or
(c) on earthworks, bridges, tunnels and cuttings that are necessary for a railway, road, pipe-line or other facility; or
(d) where the person is a prescribed body - on railway rolling-stock;
but as not including a reference to expenditure in respect of:
(e) road vehicles or ships; or
(f) except as mentioned in paragraph (d) - railway rolling-stock; or
(g) housing or welfare facilities, or works for the provision of water, light or power, in connection with a port facility or other facility for ships.
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