Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 330.115

If a particular amount of *allowable capital expenditure is covered by both of
the following categories:

   (a)  expenditure attributable to *eligible mining operations;

   (b)  expenditure attributable to *eligible quarrying operations; the amount
        must be apportioned between the 2 categories reasonably.