Environmental Expenditure and the Natural Resources Industry in Australia

CCH Incorporated
Publication Type:
Critical Issues in International Environmental Taxation, 2002, 1, pp. 127 - 148
Issue Date:
Filename Description Size
Thumbnail2008003586.pdf1.31 MB
Adobe PDF
Full metadata record
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: