Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 40.745

    Expenditure on these things is not deductible under section   40 - 735:

  (a)   acquiring land or an interest in land or a right, power or privilege to do with land;

  (b)   a bond or security, however described, for performing * mining site rehabilitation;

  (c)   * housing and welfare.