Document ID: chunk:federal_register_of_legislation:C2004A00844:clause:1_6:p16
Version: federal_register_of_legislation:C2004A00844
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 16/18)
Character Range: 154229–157087

operations, and are principally for the benefit of the employees or dependants covered by paragraph (a); and
 (ii) are not run for profit by any person, except in the case of facilities for meals (which may be run for profit); or
 (c) in the case of works, including works for providing water, light, power, access or communications—the works are carried out directly in connection with the accommodation or facilities covered by this section.

 (3) However, expenditure on these is not mining capital expenditure:
 (a) railway lines, roads, pipelines or other facilities, for use wholly or partly for transporting *minerals or quarry materials, or their products, other than facilities used for transport wholly within the site of *mining operations you carry on;
 (b) works carried out in connection with, or buildings or other improvements constructed or acquired for use in connection with, establishing, operating or using a port facility or other facility for ships;
 (c) an office building that is not at or adjacent to the site of mining operations you carry on;
 (d) *housing and welfare in relation to quarrying operations.

40‑865  Meaning of transport capital expenditure

 (1) Transport capital expenditure is capital expenditure you incur, in carrying on a *business for a *taxable purpose, on:
 (a) a *transport facility; or
 (b) obtaining a right to construct or install a transport facility, or part of one, on land owned or leased by another entity or in an adjacent area within the meaning of section 6AA of the Income Tax Assessment Act 1936; or
 (c) paying compensation for any damage or loss caused by constructing or installing a transport facility or part of one; or
 (d) earthworks, bridges, tunnels or cuttings that are necessary for a transport facility.

 (2) Transport capital expenditure also includes capital expenditure you incur, in carrying on a *business for a *taxable purpose, by way of contribution to:
 (a) someone else's capital expenditure on a *transport facility or on anything else covered by a paragraph of subsection (1); or
 (b) an *exempt Australian government agency's capital expenditure on railway rolling‑stock.

 (3) Transport capital expenditure does not include expenditure on:
 (a) road vehicles or ships; or
 (b) railway rolling‑stock; or
 (c) a thing covered by the definition of housing and welfare; or
 (d) works for providing water, light or power, in connection with a port facility or other facility for ships;
and does not include expenditure by way of contribution to that expenditure (except expenditure by way of contribution to an *exempt Australian government agency's capital expenditure on railway rolling‑stock).

40‑870  Meaning of transport facility

 (1) A transport facility is a railway, a road, a pipe‑line, a port facility or other facility for ships, or another facility, that