ITAA 1997 s 43-10

Capital Works: deduction for common property - Australian Capital Territory

Capital works: deduction for capital works after rental property destroyed

Simplified Tax System: is a farm shed allocated to either a long life or general STS pool?

Capital Allowances: depreciating assets - rental property - waste water system items

Capital Works: undeducted construction expenditure - reduction attributable to period of non-deductible use

Capital Works: construction expenditure area - rental property previously used as display home

Capital Allowances: environmental protection activities - lessor's expenditure demolishing shed constructed of asbestos

Capital Works: calculation of deduction - number of days used - leap year

Assessable income: recoupments - insurance proceeds for destruction of capital works