D Capital works deductions



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End of attention

Show at D the deduction claimed for capital expenditure on special buildings, which includes eligible capital expenditure on extensions, alterations or improvements. Exclude capital expenditure for mining infrastructure buildings and timber milling buildings.

Further Information

For more information on capital works deductions, see Appendix 1: Capital works deductions.

End of further information
Last modified: 25 Nov 2009QC 21714