Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 43.225

What this Subdivision is about

The undeducted construction expenditure for your area is the part of your construction expenditure you have left to write off. It is used to work out:

     •    the number of years in which you can deduct amounts for your construction expenditure; and

     •    the amount that you can deduct under section 43-40 if your area or a part is destroyed.

Table of sections

Operative provisions

43-230      Calculating undeducted construction expenditure--common step

43-235      Post-26 February 1992 undeducted construction expenditure

43-240      Pre-27 February 1992 undeducted construction expenditure

Operative provisions



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