• Table 1

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Date construction started

    Type of construction for which deduction can be claimed

    Before
    22 August 1979

    None

    22 August 1979 to
    19 July 1982

    Certain buildings intended to be used on completion to provide short-term accommodation to travellers*

    20 July 1982 to
    17 July 1985

    Certain buildings intended to be used on completion to provide short-term accommodation to travellers*

    Building intended to be used on completion for non-residential purposes (for example-a shop or office)

    18 July 1985 to
    26 February 1992

    Any building intended to be used to produce income on completion

    27 February 1992 to
    18 August 1992

    Any building intended to be used to produce income on completion

    Structural improvements intended to be used to produce income on completion

    19 August 1992 to
    30 June 1997

    Any building intended to be used to produce income on completion

    Structural improvements intended to be used to produce income on completion

    Environment protection earthworks* intended to be used to produce income on completion

    After 30 June 1997

    Any capital works used to produce income (even if, on completion, it was not intended that they be used for that purpose).

    *For more information, contact our Personal Tax Infoline on 13 28 61.

    Note: an error in table 1 was identified and corrected in August 2002. The above headings are correct.

    Last modified: 18 Jul 2008QC 16578