INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-10 - CAPITAL ALLOWANCES: RULES ABOUT DEDUCTIBILITY OF CAPITAL EXPENDITURE  

Division 43 - Deductions for capital works  

Subdivision 43-C - 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.


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