s 43-105
In forceApplication of subsections 43‑50(1) and (2) to hotel buildings and apartment buildings
Chapter 2Liability rules of general application
Part 2-10Capital allowances: rules about deductibility of capital expenditure
Division 43Deductions for capital works
43-105 Application of subsections 43‑50(1) and (2) to hotel buildings and apartment buildings
Subsections 43‑50(1) and (2) of the Income Tax Assessment Act 1997 do not apply to capital works being a hotel building or an apartment building begun before 1 July 1997.
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