INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
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Hide history noteA reference in this Division to a rehabilitation-related activity in relation to a taxpayer is a reference to the restoration of a site on which the taxpayer conducted extractive activities or ancillary activities to, or to a reasonable approximation of, the pre-mining condition of the site.
A reference in this section to the restoration of a site includes a reference to the partial restoration of the site (even if the taxpayer had no intention of completing the restoration).
A reference in this section to the pre-mining condition of a site is a reference to the condition the site was in before extractive activities or ancillary activities or both were first commenced on the site, whether by the taxpayer or by a predecessor of the taxpayer.
A reference in this section to a site on which the taxpayer conducted ancillary activities includes a reference to an eligible building site.
In the case of an eligible building site, a reference in this section to the time at which ancillary activities were first commenced on the site is a reference to the earliest time at which the buildings, improvements or plant concerned were located on the site.
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