Document ID: chunk:federal_register_of_legislation:C2010C00616:clause:3_15
Version: federal_register_of_legislation:C2010C00616
Segment Type: clause
Provision Reference: sch 3 cl 15
Character Range: 16377–16898

15  Subsection 40‑45(2)
Repeal the subsection, substitute:

Capital works

 (2) This Division does not apply to capital works for which you can deduct amounts under Division 43, or for which you could deduct amounts under that Division:
 (a) but for expenditure being incurred, or capital works being started, before a particular day; or
 (b) had you used the capital works for a purpose relevant to those capital works under section 43‑140.

Note: Section 43‑20 lists the capital works to which that Division applies.