Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 43.5

What this Subdivision is about

This Subdivision contains the key operative provisions for this Division, including all of the deduction entitlement provisions. You should read all of this Subdivision to understand how this Division works.

Table of sections

Operative provisions

43-10        Deductions for capital works

43-15        Amount you can deduct

43-20        Capital works to which this Division applies

43-25        Rate of deduction

43-30        No deduction until construction is complete

43-35        Requirement for registration under the Industry Research and Development Act

43-40        Deduction for destruction of capital works

43-45        Certain anti-avoidance provisions

43-50        Links and signposts to other parts of the Act

43-55        Anti-avoidance--arrangement etc. with tax-exempt entity

Operative provisions



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