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  • Deductible use



    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.

    Last modified: 13 Feb 2019QC 44343