• Capital works begun after 26 February 1992

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    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: 25 Nov 2009QC 21714