Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p34
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 34/54)
Character Range: 1174858–1177416

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

Operative provisions

43‑160  Your area is used for a purpose if it is maintained ready for use for the purpose
  A part of *your area is taken to be used, for use or available for use for a particular purpose or in a particular manner at a time if, at that time:
 (a) it was maintained ready for use for that purpose or in that manner; and
 (b) it was not used or for use for any other purpose or in any other manner; and
 (c) its use or intended use for that purpose or in that manner had not been abandoned.
Note 1: Construction must be complete before you can deduct an amount, see section 43‑30.
Note 2: This section affects Tables 43‑140 and 43‑145.

43‑165  Temporary cessation of use
  A part of *your area is taken to be used, for use or available for use for a particular purpose or in a particular manner if its use for that purpose or in that manner temporarily ceases because of:
 (a) the construction of an extension, alteration or improvement, or the making of repairs; or
 (b) seasonal or climatic factors.
Note: This section affects Tables 43‑140 and 43‑145.

43‑170  Own use—capital works other than hotel and apartment buildings
 (1) A part of capital works, other than a *hotel building or an *apartment building, is taken not to be used for the *purpose of producing assessable income if that part is for use mainly for, or in association with, residential accommodation by you or an *associate.
Note: This subsection affects Tables 43‑140 and 43‑145.
 (2) Subsection (1) does not apply to use by an *associate under an *arrangement:
 (a) to which you and the associate are parties; and
 (b) that is of a kind that the parties could reasonably be expected to have entered into if they had been dealing with each other at *arm's length; and
 (c) that was not entered into for the purpose of obtaining a deduction under this Division.
 (3) If property that constitutes the whole or part of capital works, other than a *hotel building or an *apartment building, is part of an individual's home, the property is taken to be used, or for use, wholly or mainly for or in association with residential accommodation.
Note: This subsection affects Tables 43‑90 and 43‑140.

43‑175  Own use—hotel and apartment buildings
 (1) An entity is taken not to have used a bedroom in a *hotel building, or an apartment, unit