Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p7
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 7/13)
Character Range: 818844–822067

resulting from farm‑in farm‑out arrangements
40‑1115 Deductions relating to receipt of exploration benefits
40‑1120 Cost base and reduced cost base of exploration benefits etc.
40‑1125 Effect of exploration benefits on the cost of mining, quarrying or prospecting information
Consequences for transferees
40‑1130 Consequences of certain exploration benefits provided under farm‑in farm‑out arrangements
Division 41—Additional deduction for certain new business investment
Guide to Division 41
41‑1 What this Division is about
Operative provisions
41‑5 Object of Division
41‑10 Entitlement to deduction for investment
41‑15 Amount of deduction
41‑20 Recognised new investment amount
41‑25 Investment commitment time
41‑30 First use time
41‑35 New investment threshold
Division 43—Deductions for capital works
Guide to Division 43
43‑1 What this Division is about
43‑2 Key concepts used in this Division
Subdivision 43‑A—Key operative provisions
Guide to Subdivision 43‑A
43‑5 What this Subdivision is about
              Operative provisions
43‑10 Deductions for capital works
43‑15 Amount you can deduct
43‑20 Capital works to which this Division applies
43‑25 Rate of deduction
43‑30 No deduction until construction is complete
43‑35 Requirement for registration under the Industry Research and Development Act
43‑40 Deduction for destruction of capital works
43‑45 Certain anti‑avoidance provisions
43‑50 Links and signposts to other parts of the Act
43‑55 Anti‑avoidance—arrangement etc. with tax‑exempt entity
Subdivision 43‑B—Establishing the deduction base
Guide to Subdivision 43‑B
43‑60 What this Subdivision is about
43‑65 Explanatory material
Operative provisions
43‑70 What is construction expenditure?
43‑72 Meaning of forestry road, timber operation and timber mill building
43‑75 Construction expenditure area
43‑80 When capital works begin
43‑85 Pools of construction expenditure
43‑90 Table of intended use at time of completion of construction
43‑95 Meaning of hotel building and apartment building
43‑100 Certificates by Industry Innovation and Science Australia
Subdivision 43‑C—Your area and your construction expenditure
Guide to Subdivision 43‑C
43‑105 What this Subdivision is about
43‑110 Explanatory material
Operative provisions
43‑115 Your area and your construction expenditure—owners
43‑120 Your area and your construction expenditure—lessees and quasi‑ownership right holders
43‑125 Lessees' or right holders' pools can revert to owner
43‑130 Identifying your area on acquisition or disposal
Subdivision 43‑D—Deductible uses of capital works
Guide to Subdivision 43‑D
43‑135 What this Subdivision is about
Using your area
43‑140 Using your area in a deductible way
43‑145 Using your area in the 4% manner
Industrial activities
43‑150 Meaning of industrial activities
Build to rent developments
43‑151 Meaning of active build to rent development area
43‑152 Build to rent developments
43‑153 Build to rent developments—eligibility
43‑154 Notice of events
43‑154A References to buildings
Subdivision 43‑E—Special rules about uses
Guide to Subdivision 43‑E
43‑155 What this Subdivision is about
Operative provisions
43‑160 Your area is used for a purpose if it is maintained ready for use for the