INCOME TAX ASSESSMENT ACT 1997
| CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION |
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| PART 2-10
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CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE |
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| Division 43
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Deductions for capital works |
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| Subdivision 43-E
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Special rules about uses |
|
Operative provisions
SECTION 43-165 43-165 Temporary cessation of use |
ITAA 36
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A part of
*
your area is taken to be used, for use or available for use for a particular purpose or in a particular manner if its use for that purpose or in that manner temporarily ceases because of:
(a) the construction of an extension, alteration or improvement, or the making of repairs; or
(b) seasonal or climatic factors.
Note:This section affects Tables
43-140
and
43-145
.
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