ATO Publishes Final Guidance on Deductions for Mining and Petroleum Exploration Expenditure

The Australian Taxation Office (ATO) has announced the publication of final guidance setting out its view on deductions for mining and petroleum exploration expenditure.

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Mining and petroleum: final taxation ruling TR 2017/1

We've published our final guidance setting out our view on deductions for mining and petroleum exploration expenditure.

Published 12 March 2026

Following our release of the draft for consultation in December 2025, we've now published the final version of the ad…