Environmental Expenditure and the Natural Resources Industry in Australia

CCH Incorporated
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Critical Issues in International Environmental Taxation, 2002, 1, pp. 127 - 148
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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.
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