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Expenditure on exploration or prospecting paper

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
Current at 05 November 2013 Click here to expand/collapse more articles by Martin FRY.
 

 

This was presented at 2010 National Resources Tax Conference .

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ATO energy & resources update

Author(s):  Michael Smithson

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Case study: Income tax issues for resources projects

Author(s):  Lynette Purcell,  Andrew NELSON,  Jason Mulgat,  Basil MISTILIS

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