CA91000 - Structures and buildings allowance (SBA): allowances: contents

1. CA91010

   Who can claim the allowance
2. CA91100

   Conditions
3. CA91200

   Brought into qualifying use
4. CA91300

   Amount of allowance
5. CA91400

   Proportional adjustment to an allowance
6. CA91500

   Demolition
7. CA91600

   Expenditure incurred before qualifying activity carried on
8. CA91700

   Research and development
9. CA91800

   Apportionment of expenditure partly referable to non-qualifying assets
10. CA91900

    Multiple uses