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Expenditure on exploration or prospecting paper

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Published on 25 Oct 10 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • tension points in relation to exploration
  • a commercial discovery, or a commercially viable project?
  • exploration or prospecting as defined in Division 40 of the Tax Act 1997
  • meaning of 'feasibility studies to evaluate economic feasibility' of mining
  • the relevance of the final investment decision
  • is it correct to distinguish between a commercial discovery and a commercially viable project?

Author profile

Martin Fry FTI
Martin has been a Partner in the Allens Tax Group for 20 years and in that time has been extensively involved in advising resource companies, infrastructure projects, banks and IP intensive businesses. In recent years he has focused on contentious cross border issues, both from a litigation perspective and in alternative dispute resolution. - Current at 30 November 2020
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This was presented at 2010 National Resources Tax Conference .

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