Section 43 — Income Tax Assessment Act 1997 (Cth)

‑1 What this Division is about

You can deduct certain capital expenditure on assessable income producing buildings and other capital works. This Division sets out the rules for working out those deductions.

Table of sections

43‑2 Key concepts used in this Division

Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

Related sections

s 36 — ‑1 What this Division is about
s 40 — ‑1 What this Division is about
s 41 — ‑1 What this Division is about
s 44 — ‑1 What this Division is about
s 45 — ‑1 What this Division is about
s 50 — ‑1 Entities whose ordinary income and statutory income is exempt

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