Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-10
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CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE
Division 43
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Deductions for capital works
Subdivision 43-C
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Your area and your construction expenditure
Operative provisions
SECTION 43-115 Your area and your construction expenditure - owners 43-115(1)
Your area is the part of the * construction expenditure area that you own.
43-115(2)
Your construction expenditure is the portion of the * pool of construction expenditure that is attributable to your area.
SECTION 43-115 Your area and your construction expenditure - owners 43-115(1)
Your area is the part of the * construction expenditure area that you own.
43-115(2)
Your construction expenditure is the portion of the * pool of construction expenditure that is attributable to your area.
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