Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 43.60

This Subdivision explains the meaning of the terms construction expenditure , construction expenditure area and pool of construction expenditure .

Table of sections

43 - 65   Explanatory material

Operative provisions

43 - 70   What is construction expenditure?

43 - 72   Meaning of forestry road , timber operation and timber mill building

43 - 75   Construction expenditure area

43 - 80   When capital works begin

43 - 85   Pools of construction expenditure

43 - 90   Table of intended use at time of completion of construction

43 - 95   Meaning of hotel building and apartment building

43 - 100   Certificates by Industry Innovation and Science Australia