Income Tax Assessment Act 1997
SECTION 43-90 Table of intended use at time of completion of construction
| Column 1 | Column 2 | Column 3 | |
| Date capital works begin | Type of capital works | Intended use on completion | |
| Time period 1: 22/8/79 to 19/7/82 (inclusive) | Hotel building | For use by any entity wholly or mainly to operate a hotel, motel or guest house that has at least 10 bedrooms that are for use wholly or mainly to provide short-term accommodation for travellers. | |
| Apartment building | The building consisted of: | ||
| (a) | at least 10 apartments, units or flats each of which was for use wholly or mainly to provide short-term accommodation for travellers; or | ||
| (b) | at least 10 apartments, units or flats each of which was for use for that purpose and facilities that are wholly or mainly for use in association with providing short-term accommodation for travellers in those apartments, units or flats. | ||
| Time period 2: 20/7/82 to 17/7/85 (inclusive) | Hotel building | As for time period 1. | |
| Apartment building | As for time period 1. | ||
| Non-residential building | For: | ||
| (a) | use by the entity that incurred the expenditure for the *purpose of producing assessable income or exempt income; or | ||
| (b) | disposal by that entity to another entity for use by the other entity for the purpose of producing assessable income or exempt income. | ||
| Time period 3: 18/7/85 to 20/11/87 (inclusive) | Any building | For: | |
| (a) | use by the entity that incurred the expenditure for the *purpose of producing assessable income or exempt income; or | ||
| (b) | disposal by that entity to another entity for use by the other entity for the purpose of producing assessable income or exempt income; or | ||
| (c) | use by an entity wholly or mainly for, or in association with, residential accommodation. | ||
| Time period 4: 21/11/87 to 26/2/92 (inclusive) | Any building | For: | |
| (a) | use by the entity that incurred the expenditure for the *purpose of producing assessable income or exempt income; or | ||
| (b) | disposal by that entity to another entity for use by the other entity for the purpose of producing assessable income or exempt income; or | ||
| (c) | use by an entity wholly or mainly for, or in association with, residential accommodation; or | ||
| (d) | use by the entity that incurred the expenditure to carry on research and development activities (within the meaning of former section 73B of the Income Tax Assessment Act 1936 ) by or for that entity, or for disposal by that entity to another entity for use by the other entity for carrying on research and development activities (within the meaning of that former section) by or for the other entity. | ||
| Time period 5: 27/2/92 to 18/8/92 (inclusive) | Hotel building | As for time period 1. | |
| Apartment building | As for time period 1. | ||
| Other buildings | As for any building in time period 4. | ||
| Structural improvements | As for any building in time period 4. | ||
| Time period 6: 19/8/92 to 30/6/97 (inclusive) | Hotel building | As for time period 1. | |
| Apartment building | As for time period 1. | ||
| Other buildings | As for any building in time period 4. | ||
| Structural improvements | As for any building in time period 4. | ||
| Environment protection earthworks | As for any building in time period 4. |
Note:
There are special rules that explain or qualify the uses described in Column 3 of this Table. These rules are set out in Subdivision 43-E (sections 43-155 to 43-195 ). For example, certain facilities that are not commonly provided in a hotel, motel or guest house in Australia are taken not to be used or for use to operate a hotel, motel or guest house, see subsection 43-180(6) .
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