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  • Appendix 1: 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

    Division 43 of the ITAA 1997 provides for a system of deducting capital expenditure incurred in the construction of building and other capital works used to produce assessable income.

    Last modified: 05 Nov 2014QC 40267