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Notes Online Home 2014 Tax Hot Spots II What's new in 2014
Big WIN for developers who rent out property
In this section of the notes we discuss the most recent changes for developers who rent out property. In particular, the following:
- The division 43 write-off for capital works
- New ATO guidelines provide clarity on Division 43 building write-off – ID 2014/8
- Where property is held for a ‘dual purpose’