Document ID: chunk:federal_register_of_legislation:C2010C00603:clause:6_11
Version: federal_register_of_legislation:C2010C00603
Segment Type: clause
Provision Reference: sch 6 cl 11
Character Range: 140139–140626

11  At the end of subsection 40‑635(1)
Add:
 ; or (g) constructing a structural improvement, or a repair of a capital nature, or an alteration, addition or extension, to a structural improvement, that is reasonably incidental to an asset described in paragraph (c) or (d).

Note: A depreciating asset and a repair of a capital nature or an alteration, addition or extension to that asset are not the same asset for the purposes of section 40‑50 and this Subdivision: see section 40‑53.