Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE  

Division 43 - Deductions for capital works  

Subdivision 43-D - Deductible uses of capital works  

Build to rent developments

SECTION 43-154A  

43-154A   References to buildings  

A reference in sections 43-151 to 43-153 to a building includes a reference to any other buildings that are on the same or adjacent land.