A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

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  

 [No equivalent]

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.

 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page