Expenditure incurred in complying with conditions of a mining lease (particularly environmental obligations) after the cessation of mining operations constitutes expenditure 'in connection with mining' under reg 31 of the Mining Regulations 1981 (WA), even where the lease holder has no intention to resume mining. No current active mining or intention to mine is required. Paragraph (d) of the definition of 'mining operations' in s 8(1) of the Mining Act 1978 (WA) is to be read ejusdem generis with the preceding paragraphs and is confined to acts incidental or conducive to existing active mining operations.
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