Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 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?

43-75    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 Research and Development Board