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Undeducted construction expenditure

Last updated 12 February 2019

The undeducted construction expenditure for your area is the part of the construction expenditure that remains to write off. It is used to work out:

  • the number of years in which the fund can deduct amounts for construction expenditure, and
  • the amount that the fund can deduct under section 43-40 of the ITAA 1997 if your area or a part of it is destroyed.