Chapter 1 – Taxation of profits of certain mines (ss 670-683)

Contents

Section 670 – Mine development allowance [TCA 1997 s 670] Section commentary
Section 671 – Marginal coal mine allowance [TCA 1997 s 671] Section commentary
Section 672 – Interpretation (sections 672 to 683) [TCA 1997 s 672] Section commentary
Section 673 – Allowance in respect of development expenditure and exploration expenditure [TCA 1997 s 673] Section commentary
Section 674 – Expenditure on abortive exploration [TCA 1997 s 674] Section commentary
Section 675 – Exploration expenditure incurred by certain bodies corporate [TCA 1997 s 675] Section commentary
Section 676 – Expenditure incurred by person not engaged in trade of mining [TCA 1997 s 676] Section commentary
Section 677 – Investment allowance in respect of exploration expenditure [TCA 1997 s 677] Section commentary
Section 678 – Allowance for machinery and plant [TCA 1997 s 678] Section commentary
Section 679 – Exploration expenditure [TCA 1997 s 679] Section commentary
Section 680 – Annual allowance for mineral depletion [TCA 1997 s 680] Section commentary
Section 681 – Allowance for mine rehabilitation expenditure [TCA 1997 s 681] Section commentary
Section 682 – Marginal mine allowance [TCA 1997 s 682] Section commentary
Section 683 – Charge to tax on sums received from sale of scheduled mineral assets [TCA 1997 s 683] Section commentary

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