Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 43.155

This Subdivision contains special rules about uses of capital works. It is relevant to whether you can get a deduction for capital works and also to the rate of that deduction. The rules in this Subdivision affect the uses of capital works described in Tables 43 - 90, 43 - 140 and 43 - 145.

Table of sections

Operative provisions

43 - 160   Your area is used for a purpose if it is maintained ready for use for the purpose

43 - 165   Temporary cessation of use

43 - 170   Own use--capital works other than hotel and apartment buildings

43 - 175   Own use--hotel and apartment buildings

43 - 180   Special rules for hotel and apartment buildings

43 - 185   Residential or display use

43 - 190   Use of facilities not commonly provided, and of certain buildings used to operate a hotel, motel or guest house

43 - 195   Use for R&D activities must be in connection with a business