Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 330.145

This Subdivision treats certain exploration or prospecting cash bidding
payments and mining cash bidding payments as capital expenditure for the
purposes of this Division. This does not apply to quarrying.

Table of sections Operative provisions
330-150    Mining cash bidding payments

330-155    Meaning of mining cash bidding payment and mining authority

330-160    Exploration or prospecting cash bidding payments made when 
mining authority has been granted
330-165    Meaning of exploration or prospecting cash bidding payment 
and exploration or prospecting authority
330-170    Exploration or prospecting cash bidding payments made 
before mining authority has been granted
330-175    Meaning of entitlement to an eligible cash bidding amount

330-180    Transfer of entitlement to an eligible cash bidding amount

330-185    Limit on amount

330-190    Time limit on agreement

330-195    Agreement must be in writing and signed

330-200    When a mining authority is related to an exploration or 
prospecting authority
330-205    Meaning of retention authority

330-210    When a retention authority is related to an exploration or 
prospecting authority
330-215    Effect of renewal of authority