Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 43.145

You use a part of *your area in the 4% manner if you use it as described in
the following Table. The relevant use depends on the time when the capital
works began (Column 1) and the type of capital works (Column 2). Column 3 sets
out the use.

Table 43-145-Use in the 4% manner Column 1 Date capital works begin
Column 2
Type of capital works
Column 3
Use of a part of *your area at some time in the
income year Time period 1: After 30/6/97
Capital works that are buildings
You use the part of *your area for the *purpose of
producing assessable income and:

   (a)  that part is used by any entity wholly or
mainly to operate a hotel, motel or guest house;
and

   (b)  that hotel, motel or guest house has at least
10 bedrooms that are used or available for use
wholly to provide short-term accommodation for
travellers.
You use the part of *your area for the *purpose of
producing assessable income and:

   (a)  that part is, is part of or contains an
apartment, unit or flat that is used or available
for use by any entity wholly to provide short-term
accommodation for travellers, and you own or lease
at least 9 other apartments, units or flats in the
building that are used or available for use by any
entity wholly to provide short-term accommodation
for travellers; or

   (b)  that part is, is part of or contains a
facility that is used or available for use by any
entity wholly or mainly in association with
providing short-term accommodation for travellers
in apartments, units or flats in the building that
are used in the way described in paragraph (a).
You use the part of *your area for the *purpose of
producing assessable income, and that part is used
by any entity:

   (a)  wholly or mainly for *industrial activities;
or

   (b)  to provide meal rooms, rest rooms, first aid
rooms, change rooms or similar facilities that are
wholly or mainly for use by:

        (i)    workers employed wholly or mainly to
undertake the work directly involved in carrying
out industrial activities; or

        (ii)   the immediate supervisors of those workers;
or

   (c)  wholly or mainly as office accommodation for
the immediate supervisors of those workers. Time period 2: 27/2/92 to 30/6/97
(inclusive)

*Hotel building
You use the part of *your area for the *purpose of
producing assessable income and:

   (a)  that part is used by any entity wholly or
mainly to operate a hotel, motel or guest house;
and

   (b)  that hotel, motel or guest house has at least
10 bedrooms that are used or available for use
wholly to provide short-term accommodation for
travellers.

*Apartment building
You use the part of *your area for the *purpose of
producing assessable income and:

   (a)  that part is, is part of or contains an
apartment, unit or flat that is used or available
for use by any entity wholly to provide short-term
accommodation for travellers, and you own or lease
at least 9 other apartments, units or flats in the
building that are used or available for use by any
entity wholly to provide short-term accommodation
for travellers; or

   (b)  that part is, is part of or contains a
facility that is used or available for use by any
entity wholly or mainly in association with
providing short-term accommodation for travellers
in apartments, units or flats in the building that
are used in the way described in paragraph (a).
Other buildings
You use the part of *your area for the *purpose of
producing assessable income, and that part is used
by any entity:

   (a)  wholly or mainly for *industrial activities;
or

   (b)  to provide meal rooms, rest rooms, first aid
rooms, change rooms or similar facilities that are
wholly or mainly for use by:

        (i)    workers employed wholly or mainly to
undertake the work directly involved in carrying
out industrial activities; or

        (ii)   the immediate supervisors of those workers;
or

   (c)  wholly or mainly as office accommodation for
the immediate supervisors of those workers. Note: There are special rules that
explain or qualify the uses described in Column 3 of this Table. These rules
are set out in Subdivision 43-E (sections 43- 155 to 43-195). For example:
. Your area is taken to be used, for use or available for use for a purpose or
in a way if it is maintained ready for use for that purpose or in that way.
See section 43-160.
. A suite of rooms in a hotel building may be treated as one bedroom, see
subsection 43-180(2).