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  • Certain other capital expenditure

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

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    You can claim a deduction over 10 years for certain other capital expenditure. The deduction is allowable in equal instalments over 10 years if it was incurred in:

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

    These deductions are not available to a partnership. Costs incurred by a partnership for mains electricity supply or telephone lines are allocated to each partner and deducted from the partner's income.

    Last modified: 28 Oct 2003QC 27383