Commentary on Sections Glossary Structure of this Part Overview
1434.This Chapter deals with qualifying expenditure that is neither on mineral exploration and access nor on acquiring a mineral asset.
1435.Section 414 permits expenditure on works to be qualifying expenditure if the works would have no value if:
	there were no mineral deposits; or
	the mineral deposits could not be worked.
1436.Section 415 permits certain contributions, to works for the benefit of employees abroad, to be qualifying expenditure.
1437.Section 416 permits certain post cessation restoration expenditure to be treated as qualifying expenditure that was incurred on the last day of trading.