Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 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.



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