Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 330.440

(1) Rehabilitation is an act of restoring or rehabilitating a site or part of
a site to, or to a reasonable approximation of, its *pre- mining condition.
The site must be:

   (a)  a site on which you:

        (i)    carried on *eligible mining or quarrying operations; or

        (ii)   conducted *exploration or prospecting; or

        (iii)  conducted *ancillary activities; or

   (b)  an *eligible building site.

(2) Partly restoring or rehabilitating such a site counts as rehabilitation
(even if you had no intention of completing the work).

(3) The pre-mining condition of a site is the condition the site was in before
*eligible mining or quarrying operations, *exploration or prospecting or
*ancillary activities were first commenced on the site, whether by you or by
someone else.

(4) In the case of an *eligible building site, the time when

*ancillary activities were first commenced on the site is the earliest time
when the buildings, improvements or *plant concerned were located on the site.