Commonwealth of Australia Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 40.745

                   Expenditure on these things is not deductible under section 40-735:

                     (a)  acquiring land or an interest in land or a right, power or privilege to do with land;

                     (b)  a bond or security, however described, for performing * mining site rehabilitation;

                     (c)  * housing and welfare.