Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 43.200

This 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.

Table of sections
43-205    Explanatory material
Operative provisions
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