Qualifying construction expenditure area

Capital Works: shipping channel - separate construction expenditure areas

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

Capital Works: your area - earlier lessee's expenditure

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

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

Capital Works: your area - tax law partnership

Capital Works: your area - assignee of that lessee's lease

Cost of trading stock you cease to hold that is taken to be construction expenditure area of capital works

Income tax: property development: deduction for capital expenditure on construction of income producing capital works, including buildings and structural improvements