Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision shows you how to calculate the amount of a deduction under section 43 - 10. The calculations must be made separately for each area that is identified as your area.
There are 2 separate calculation provisions: One for capital works begun before 27 February 1992; and the other for capital works begun after 26 February 1992.
43 - 210 Deduction for capital works begun after 26 February 1992
43 - 215 Deduction for capital works begun before 27 February 1992
43 - 220 Capital works taken to have begun earlier for certain purposes