Taxation Ruling IT 353A - Addendum - Meaning of mining operations for purposes of Division 10. Open cut workings for wining kaolin



Ruling: 1. Title Omit 'Division 10'; substitute 'Division 330'. 2. PREAMBLE Omit 'Division 10 of the Income Tax Assessment Act'; substitute 'Division 330 of the Income Tax Assessment Act 1997 '. 3. Paragraph 4 Omit 'Division 10'; substitute 'Division 330'. 4. After Paragraph 4 Insert: Commissioner of Taxation 30 July 1997






Related rulings: IT 353
Legislative references: ITAA97 Division330