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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 330.1
Guide to Division 330 What this Division is about
There are specific deductions for expenditure to do with mining and quarrying.
The type of deduction available depends on what stage of the mining or
quarrying process the expenditure relates to. For the mining industry, certain
income is made exempt from income tax.
Table of sections
330-5 How petroleum mining is treated
330-10 Diagram-the stages of mining
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