Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 43.5

This Subdivision contains the key operative provisions for this Division,
including all of the deduction entitlement provisions. You should read all of
this Subdivision to understand how this Division works.

Table of sections Operative provisions
43-10    Deductions for capital works

43-15    Amount you can deduct

43-20    Capital works to which this Division applies

43-25    Rate of deduction

43-30    No deduction until construction is complete

43-35    Requirement for body corporate to be registered under the 
Industry Research and Development Act
43-40    Deduction for destruction of capital works

43-45    Application of Division 41 common rules

43-50    Links and signposts to other parts of the Act

43-55    Anti-avoidance-arrangement etc. with tax-exempt entity