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TABLE 1
Date construction started Type of construction for which deduction can be claimed
Before 22 August 1979 None
22 August 1979 to
19 July 1982 Certain buildings* intended to be used on completion to provide short-term accommodation to travellers**
20 July 1982 to
17 July 1985 Certain buildings* intended to be used on completion to provide short-term accommodation to travellers**
Building intended to be used on completion for non-residential purposes (for example, a shop or office)
18 July 1985 to
26 February 1992 Any building intended to be used on completion for residential purposes or to produce income
27 February 1992 to
18 August 1992 Certain buildings* intended to be used on completion to provide short-term accommodation to travellers**
Any other building intended to be used on completion for residential purposes or to produce income
Structural improvements intended to be used on completion for residential purposes or to produce income
19 August 1992 to
30 June 1997 Certain buildings* intended to be used on completion to provide short-term accommodation to travellers**
Any other building intended to be used on completion for residential purposes or to produce income
Structural improvements intended to be used on completion for residential purposes or to produce income
Environment protection earthworks** intended to be used on completion for residential purposes or to produce income
After 30 June 1997 Any capital works used to produce income (even if, on completion, it was not intended that they be used for that purpose)
* ‘Certain buildings’ are apartment buildings in which you own or lease at least 10 apartments,
units or flats; or a hotel, motel or guest house that has at least 10 bedrooms.
** For more information, phone the Tax Reform Infoline on 13 24 78. |
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