Show download pdf controls
  • D Capital works deductions



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

    End of attention

    Show at D the deduction claimed for capital expenditure on special buildings, which includes eligible capital expenditure on extensions, alterations or improvements. Exclude capital expenditure for mining infrastructure buildings and timber milling buildings.

    For more information on capital works deductions, see Appendix 1: Capital works deductions.

    Last modified: 29 Jul 2020QC 21714