ITAA 1997 s 43-20(2)

Capital Works: shipping channel - structural improvement

Capital Works: shipping channel - excluded earthworks

Capital Works: shipping channel - separate construction expenditure areas

Capital Allowances: bowling greens constructed from natural materials

Capital Allowances: bowling greens constructed from synthetic or artificial materials

Capital Works: deductibility of levy paid for the cost of reinstalling overhead electricity cables underground

Capital Works: construction expenditure - house relocation expenses

Capital Works: structural improvement - breakwater

Capital Works: expenditure on acquiring land