s 40-825
In forceGenuine prospectors
Chapter 2Liability rules of general application
Part 2-10Capital allowances: rules about deductibility of capital expenditure
Division 40Capital allowances
Subdivision 40-ICapital expenditure that is deductible over time
40-825 Genuine prospectors
The exemption provided by section 330‑60 of the former Act continues to apply to ordinary income derived before 20 August 2001.
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