Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 43.230

(1) Identify the date when the capital works began. Note 1: The date
determines whether your calculation is to be made under section 43- 235 (for
post-26/2/92 expenditure) or 43-240 (for pre-27/2/92 expenditure). Note 2:
Section 43-80 explains when capital works begin.

(2) If you are calculating a deduction under Subdivision 43-F, identify the
period (use period) that:

   (a)  started when *your area, or a part of it, was first used by any entity
        for any purpose after completion of the relevant construction; and

   (b)  ended at the end of the preceding income year or, if you acquired your
        area during the income year, at the end of the day before the time of
        the acquisition.

(3) If you are calculating a deduction under Subdivision 43-H, identify the
period (use period) that started at the time described in paragraph (2)(a) and
ended at the time of the destruction.