• Amount of deduction

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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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    The amount of the deduction you can claim depends on the type of construction and the date construction started.

    Table 1 shows you the types of rental property construction that qualify-if the type of construction you own (or partly own) does not appear next to the relevant 'Date construction started' in the table, no deduction can be claimed. If the type of construction qualifies, Table 2 shows the rate of deduction available.

    Last modified: 18 Jul 2008QC 16578