Environmental Expenditure and the Natural Resources Industry in Australia

Stoianoff, NP

Environmental Expenditure and the Natural Resources Industry in Australia

Stoianoff, NP

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Publisher:: CCH Incorporated
Publication Type:: Chapter
Citation:: Critical Issues in International Environmental Taxation, 2002, 1, pp. 127 - 148
Issue Date:: 2002-01

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Full metadata record

Field	Value	Language
dc.contributor.author	Stoianoff, NP https://orcid.org/0000-0003-1532-6241	en_US
dc.contributor.editor	Kreiser, L	en_US
dc.date.issued	2002-01	en_US
dc.identifier.citation	Critical Issues in International Environmental Taxation, 2002, 1, pp. 127 - 148	en_US
dc.identifier.isbn	0808007645	en_US
dc.identifier.uri	http://hdl.handle.net/10453/1230
dc.description.abstract	2001 marks the l0th anniversary since the Australian Federal Government made a marked effort to use taxation policy as a means of encouraging environmental responsibility. To the natural resources industry this translated into the provision of a special deduction for current or capital expenditure incurred on rehabilitation-related activities on or after 1 July 1991. More generally, a regime for the deductibility of environmental expenditure, such as environmental impact studies, and a regime for environmental protection expenditure were also introduced during this period.	en_US
dc.publisher	CCH Incorporated	en_US
dc.relation.ispartof	Critical Issues in International Environmental Taxation	en_US
dc.title	Environmental Expenditure and the Natural Resources Industry in Australia	en_US
dc.type	Chapter
utslib.location	Chicago, USA	en_US
utslib.for	1801 Law	en_US
utslib.citation.edition	1	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	closed_access
pubs.consider-herdc	false	en_US
pubs.edition	1	en_US
pubs.place-of-publication	Chicago, USA	en_US

Abstract:

2001 marks the l0th anniversary since the Australian Federal Government made a marked effort to use taxation policy as a means of encouraging environmental responsibility. To the natural resources industry this translated into the provision of a special deduction for current or capital expenditure incurred on rehabilitation-related activities on or after 1 July 1991. More generally, a regime for the deductibility of environmental expenditure, such as environmental impact studies, and a regime for environmental protection expenditure were also introduced during this period.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/1230