INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
A reference in this Subdivision to an eligible environmental impact activity in relation to an income-producing project is a reference to:
(a) undertaking a study; or
(b) preparing or obtaining a report or other documentation; or
(c) carrying out any other activity;
for the sole or dominant purpose of evaluating the impact, or likely impact, of the project on the environment.
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