“Affected asset” definition of section 12D of ITA

(1)     For the purposes of this section

 

“affected asset” means any

 

(a)     pipeline used for the transportation of natural oil;

 

(aA)   pipeline for the transportation of water used by power stations in the process of generating electricity;

 

(b)     line or cable used for the transmission of electricity;

 

(c)     line or cable used for the transmission of electronic communications; and

 

(d)     railway line used for the transportation of persons, goods or things,

 

and includes any earthworks or supporting structures and equipment forming part of or ancillary to such pipeline, transmission line or cable or railway line and any improvement to such pipeline, transmission line or cable or railway line;