Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 330.405

If:

   (a)  you have stopped using property primarily and principally for

*mining or quarrying transport; and

   (b)  the property later comes back into use by you primarily and
        principally for mining or quarrying transport; so much of the
        expenditure on the property as is reasonable, is taken to be
        *transport capital expenditure incurred in the income year that the
        property came back into such use.