Capital Works: using an apartment in the '4% manner'

is used to operate a hotel, motel or guesthouse; 2. is one of 10 apartments, units or flats in the building that is owned, leased or held by the same entity (or is certain facilities associated with apartments etc.); or 3. is used for prescribed industrial activities or to provide certain facilities for those activities (section 43-145 of the ITAA 1997).