Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p21
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 21/54)
Character Range: 1139686–1143198

by the other entity for the purpose of producing assessable income or exempt income.
Time period 3:                   Any building                       For:
18/7/85 to 20/11/87 (inclusive)                                     (a) use by the entity that incurred the expenditure for the *purpose of producing assessable income or exempt income; or
                                                                    (b) disposal by that entity to another entity for use by the other entity for the purpose of producing assessable income or exempt income; or
                                                                    (c) use by an entity wholly or mainly for, or in association with, residential accommodation.
Time period 4:                   Any building                       For:
21/11/87 to 26/2/92 (inclusive)                                     (a) use by the entity that incurred the expenditure for the *purpose of producing assessable income or exempt income; or
                                                                    (b) disposal by that entity to another entity for use by the other entity for the purpose of producing assessable income or exempt income; or
                                                                    (c) use by an entity wholly or mainly for, or in association with, residential accommodation; or
                                                                    (d) use by the entity that incurred the expenditure to carry on research and development activities (within the meaning of former section 73B of the Income Tax Assessment Act 1936) by or for that entity, or for disposal by that entity to another entity for use by the other entity for carrying on research and development activities (within the meaning of that former section) by or for the other entity.
Time period 5:                   Hotel building                     As for time period 1.
27/2/92 to 18/8/92 (inclusive)
                                 Apartment building                 As for time period 1.
                                 Other buildings                    As for any building in time period 4.
                                 Structural improvements            As for any building in time period 4.
Time period 6:                   Hotel building                     As for time period 1.
19/8/92 to 30/6/97 (inclusive)
                                 Apartment building                 As for time period 1.
                                 Other buildings                    As for any building in time period 4.
                                 Structural improvements            As for any building in time period 4.
                                 Environment protection earthworks  As for any building in time period 4.

Note: There are special rules that explain or qualify the uses described in Column 3 of this Table. These rules are set out in Subdivision 43‑E (sections 43‑155 to 43‑195). For example, certain facilities that are not commonly provided in a hotel, motel or guest house in Australia are taken not to be used or for use to operate a hotel, motel or guest house, see subsection 43‑180(6).

43‑95  Meaning of hotel building and apartment building
 (1) A hotel building is:
 (a) a building begun after 21 August 1979 and before 18 July 1985, or after 26 February 1992 and before 1 July 1997, that, at the time of completion of its construction, was intended to be used in the way referred to in Column 3 of Table 43‑90 (intended use at