Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe undeducted construction expenditure for your area is the part of your construction expenditure you have left to write off. It is used to work out:
• the number of years in which you can deduct amounts for your construction expenditure; and
• the amount that you can deduct under section 43 - 40 if your area or a part is destroyed.
Table of sections
Operative provisions
43 - 230 Calculating undeducted construction expenditure--common step
43 - 235 Post - 26 February 1992 undeducted construction expenditure
43 - 240 Pre - 27 February 1992 undeducted construction expenditure