Commonwealth Consolidated Acts Commonwealth Consolidated ActsA part of * your area is taken to be used, for use or available for use for a particular purpose or in a particular manner at a time if, at that time:
(a) it was maintained ready for use for that purpose or in that manner; and
(b) it was not used or for use for any other purpose or in any other manner; and
(c) its use or intended use for that purpose or in that manner had not been abandoned.
Note 1: Construction must be complete before you can deduct an amount, see section 43 - 30.
Note 2: This section affects Tables 43 - 140 and 43 - 145.