You may deduct an amount for the undeducted construction expenditure for your area if your area or part of it is destroyed in the circumstances described in section 43 - 40.
This Subdivision shows you how to work out that deduction.
The calculations in this Subdivision are made separately for each part of the capital works that is identified as your area.
43 - 250 The amount of the balancing deduction
43 - 255 Amounts received or receivable
43 - 260 Apportioning amounts received for destruction