s 43-110
In forceApplication of subsection 43‑75(3)
Chapter 2Liability rules of general application
Part 2-10Capital allowances: rules about deductibility of capital expenditure
Division 43Deductions for capital works
43-110 Application of subsection 43‑75(3)
Subsection 43‑75(3) of the Income Tax Assessment Act 1997 does not apply to capital works being a hotel building or an apartment building begun before 1 July 1997.
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