Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p37
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 37/54)
Character Range: 1181843–1184393

mainly for or in association with residential accommodation.
Note: Subsection (1) affects time period 2 in Table 43‑90 and time period 3 in Table 43‑140.
 (2) A building, other than a *hotel building or an *apartment building, begun after 19 July 1982 and before 18 July 1985 is taken not to be used for the *purpose of producing assessable income if it is used or available for use wholly or mainly for or in association with residential accommodation.
Note: Subsection (2) affects time period 2 in Table 43‑90 and time period 3 in Table 43‑140.
 (3) A building, other than a *hotel building or an *apartment building, begun after 17 July 1985 and before 1 July 1997 is taken not to be used for the *purpose of producing assessable income if it is used or for use wholly or mainly for exhibition or display in connection with the sale of all or part of any building.
Note: Subsection (3) affects time periods 2 and 3 in Table 43‑140.

43‑190  Use of facilities not commonly provided, and of certain buildings used to operate a hotel, motel or guest house
 (1) A facility in a *hotel building or an *apartment building that is not commonly provided in a hotel, motel or guest house in Australia is taken not to be used, or for use, for or in association with residential accommodation if the facility is part of a building begun after 19 July 1982 and before 18 July 1985.
Note: This subsection means that, for time period 2 in Table 43‑90, a facility referred to in subsection 43‑180(6) or (7) (dealing with facilities not commonly provided in Australia) is taken to be a non‑residential building if it satisfies the use test in Column 3 of that table for a building of that kind, and is therefore eligible for deduction even though it would ordinarily be taken to be used for residential accommodation.
 (2) A building, other than a *hotel building or an *apartment building, begun after 19 July 1982 and before 18 July 1985 that is used, or for use, wholly or mainly for the purpose of operating a hotel, motel or guest house is taken to be used or for use wholly or mainly for, or in association with, residential accommodation.
Note: This subsection ensures that hotels, motels and guest houses begun in the specified time period that do not satisfy the tests for hotel and apartment buildings (for example, because they had fewer than 10 bedrooms or apartments) do not qualify for a deduction under this Division.

43‑195  Use for R&D activities must be in connection with a business
  You are taken not to use capital works for *R&D activities