ITAA 1997 s 43-250

Capital works: destruction of capital works on leased premises

Capital works: demolition expenditure and deduction for destruction

Capital works: balancing deduction - a right to receive an amount - future insurance proceeds

Capital works: balancing deduction - treatment of insurance proceeds for destroyed capital works where proceeds received in later year

Capital works: destruction - deduction and balancing calculations - reasonable reduction of balancing deduction

Capital works: insurance proceeds - deduction for undeducted construction expenditure for building destroyed