Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p8
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 8/13)
Character Range: 821818–824924

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 purpose
43‑165 Temporary cessation of use
43‑170 Own use—capital works other than hotel and apartment buildings
43‑175 Own use—hotel and apartment buildings
43‑180 Special rules for hotel and apartment buildings
43‑185 Residential or display use
43‑190 Use of facilities not commonly provided, and of certain buildings used to operate a hotel, motel or guest house
43‑195 Use for R&D activities must be in connection with a business
Subdivision 43‑F—Calculation of deduction
Guide to Subdivision 43‑F
43‑200 What this Subdivision is about
43‑205 Explanatory material
Operative provisions
43‑210 Deduction for capital works begun after 26 February 1992
43‑215 Deduction for capital works begun before 27 February 1992
43‑220 Capital works taken to have begun earlier for certain purposes
Subdivision 43‑G—Undeducted construction expenditure
Guide to Subdivision 43‑G
43‑225 What this Subdivision is about
Operative provisions
43‑230 Calculating undeducted construction expenditure—common step
43‑235 Post‑26 February 1992 undeducted construction expenditure
43‑237 Post‑26 February 1992 undeducted construction expenditure—modification for active build to rent developments that have ceased
43‑240 Pre‑27 February 1992 undeducted construction expenditure
Subdivision 43‑H—Balancing deduction on destruction of capital works
Guide to Subdivision 43‑H
43‑245 What this Subdivision is about
Operative provisions
43‑250 The amount of the balancing deduction
43‑255 Amounts received or receivable
43‑260 Apportioning amounts received for destruction
Division 44—Build to rent development misuse tax
Guide to Division 44
44‑1 What this Division is about
Subdivision 44‑A—Object of this Division
Operative provisions
44‑5 Object of this Division
Subdivision 44‑B—Build to rent development misuse tax
Guide to Subdivision 44‑B
44‑10 What this Subdivision is about
Liability for tax
44‑15 Liability for tax
Build to rent misuse amounts
44‑20 Build to rent misuse amounts
44‑25 Your build to rent capital works deduction amount
44‑30 Your build to rent withholding amount
Subdivision 44‑C—When tax is payable
Guide to Subdivision 44‑C
44‑35 What this Subdivision is about
44‑40 When tax is payable—original assessments
44‑45 When tax is payable—amended assessments
44‑50 General interest charge
Division 45—Disposal of leases and leased plant
Guide to Division 45
45‑1 What this Division is about
Operative provisions
45‑5 Disposal of leased plant or lease
45‑10 Disposal of interest in partnership
45‑15 Disposal of shares in 100% subsidiary that leases plant
45‑20 Disposal of shares in 100% subsidiary that leases plant in partnership
45‑25 Group members liable to pay outstanding tax
45‑30 Reduction for certain plant acquired before 21.9.99
45‑35 Limit on amount included for plant for which there is a CGT exemption
45‑40 Meaning of plant and written down value