pool of construction expenditure
is so much of the
construction expenditure incurred by an entity on capital works as is attributable to the
construction expenditure area.
In applying subsection (1) in a case to which subsection 43-75(3) (dealing with purchases from speculative builders) applies, assume that the expenditure incurred by the other entity was capital expenditure, but that the limitations in subsection 43-70(2) (which sets out types of expenditure that are not
construction expenditure) still apply to the other entity's expenditure.
The builder's profit margin does not form part of the construction expenditure of the purchaser.