Deductible use

Warning:

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

End of attention

A fund can only claim a deduction under Division 43 of the ITAA 1997 if it uses the area (‘your area’) in a way described in table 43-140 or table 43-145 of Subdivision 43-D of the ITAA 1997.