INCOME TAX (TRANSITIONAL PROVISIONS) 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  

SECTION 43-100   43-100   Application of Division 43 to quasi-ownership rights over land  
Division 43 of the Income Tax Assessment Act 1997 applies to quasi-ownership rights over land granted in respect of:


(a) capital works being a hotel building or an apartment building begun after 30 June 1997; and


(b) other capital works begun after 26 February 1992.




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