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  • D Capital works deductions

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    Show at D the deduction claimed for capital expenditure on buildings used to produce assessable income, including eligible capital expenditure on extensions, alterations or improvements to such buildings.

    Do not include capital expenditure on property for which a deduction is allowable, or would be allowable if the property were to be used for the purpose of producing assessable income, under another specified provision of the ITAA 1936 or the ITAA 1997 (for example, do not include capital expenditure on mining infrastructure buildings and timber milling buildings).

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    Appendix 1: Capital works deductions

    Last modified: 13 Feb 2019QC 35420