Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 40.870

  (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.