Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p19
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 19/24)
Character Range: 1074003–1076897

for transporting *minerals or quarry materials, or their products, other than facilities used for transport wholly within the site of *mining and quarrying 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 and quarrying 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 area referred to in subsection 960‑505(2) (about offshore areas and installations); 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 is used primarily and principally for transport of:
 (a) *minerals or quarry materials obtained by any entity in carrying on *mining and quarrying operations; or
 (b) *processed minerals produced from minerals or quarry materials.
 (2) However, a facility used for these is not a transport facility:
 (a) transport wholly within the site of *mining and quarrying operations;
 (b) transport of *petroleum:
 (i) that has been treated at a refinery; or
 (ii) that forms part of a system of reticulation to consumers; or
 (iii) to a particular consumer or consumers.

40‑875  Meaning of processed minerals and minerals