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Rehabilitation obligations paper
Published on 26 Oct 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- issues affecting deductibility of expenditure on rehabilitation
- treatment of rehabilitation obligations when buying or selling a mine
- state tax considerations arising from the ‘assumption’ of rehabilitation obligations.
Author profile
Katrina Parkyn ATI

This was presented at 2016 National Resources Conference .
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Accounting concepts invading tax
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Rehabilitation obligations
Author(s): Katrina PARKYNMaterials from this session:
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Consolidations – Where is it all up to and what does it mean?
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Can salary be on capital account
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