Show download pdf controls
  • Undeducted construction expenditure



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

    End of attention

    The undeducted construction expenditure for your area is the part of the construction expenditure that remains to write off. It is used to work out:

    • the number of years in which the fund can deduct amounts for construction expenditure, and
    • the amount that the fund can deduct under section 43-40 of the ITAA 1997 if your area or a part of it is destroyed.
    Last modified: 13 Feb 2019QC 28016