s 43-100
In forceApplication of Division 43 to quasi‑ownership rights over land
Chapter 2Liability rules of general application
Part 2-10Capital allowances: rules about deductibility of capital expenditure
Division 43Deductions for capital works
43-100 Application of Division 43 to quasi‑ownership rights over land
Division 43 of the Income Tax Assessment Act 1997 applies to quasi‑ownership rights over land granted in respect of:
(a)
capital works being a hotel building or an apartment building begun after 30 June 1997; and
(b)
other capital works begun after 26 February 1992.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.