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  • Capital works begun after 26 February 1992



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Calculate the deduction separately for each part of capital works that meets the description of your area.

    There is a basic entitlement to a rate of 2.5% for parts used as described in table 43-140 Current year use. The rate increases to 4% for parts used as described in table 43-145 Use in the 4% manner.

    Last modified: 29 Jul 2020QC 21714