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-G - Undeducted construction expenditure  

SECTION 43-225   What this Subdivision is about  

The undeducted construction expenditure for your area is the part of your construction expenditure you have left to write off. It is used to work out:

  • • the number of years in which you can deduct amounts for your construction expenditure; and
  • • the amount that you can deduct under section 43-40 if your area or a part is destroyed.

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