ITAA 1997 s 43

Capital Works: shipping channel - structural improvement

Capital Works: shipping channel - excluded earthworks

Capital Works: shipping channel - plant

Capital Works: construction of driveway at private residence

Capital works: destruction of capital works on leased premises

Capital Works: remedial painting for newly acquired rental property

Capital Allowances: bowling greens constructed from natural materials

Capital Allowances: bowling greens constructed from synthetic or artificial materials

Capital works: demolition expenditure and deduction for destruction

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

Capital Works: application of Division 43 - pre-1979 building - relocation

Capital Works: construction expenditure - house relocation expenses

Capital Works: structural improvement - breakwater

Capital Works: your area - earlier lessee's expenditure

Capital Works: using your area in a deductible way

Capital works: construction expenditure area -your area - earlier lessee's expenditure

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 allowances: depreciating assets - capital works - deductions for decline in value