ITAA 1997 s 43-40

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 - partly deductible capital works - insurance received - reasonable apportionment of insurance proceeds

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

Capital works: destruction and balancing deduction - using 'your area' immediately before destruction of capital works

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

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

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