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Electricity connections and telephone lines

Last updated 31 May 2005

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.