Electricity connections and telephone lines



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

End of attention

You may be able to claim a deduction over 10 years for capital expenditure incurred in connecting:

  • mains electricity to land on which a business is carried on or
  • in upgrading an existing connection to that land, or
  • a telephone line brought on or extending to land being used to carry on a primary production business.

If the expenditure incurred arises from a non-arm's length dealing and is more than the market value of what it was for, the amount of the expenditure is taken to be that market value.

A recoupment of the expenditure may be included in your assessable income.

Last modified: 31 Oct 2005QC 27521