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D Capital works deductions

Last updated 12 February 2019

Show at D the deduction claimed for capital expenditure on buildings used to produce assessable income, including eligible capital expenditure on extensions, alterations or improvements to such buildings, and structural improvements such as fences, retaining walls and sealed drive ways.

Do not include capital expenditure on property for which a deduction is allowable, or would be allowable if the property were to be used for the purpose of producing assessable income, under another specified provision of the ITAA 1936 or the ITAA 1997 (for example, do not include capital expenditure on mining infrastructure buildings and timber milling buildings).

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See Appendix 1: Capital works deductions.

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