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IS 22/04 FS
20 Jul 2022

Claiming depreciation on buildings - fact sheet

This fact sheet accompanies interpretation statement IS 22/04. IS 22/04 provides guidance to building owners on when they can claim depreciation on buildings. It considers the meaning of “building” for depreciation purposes and the distinction between residential and non-residential buildings.

Related document

IS 22/04: Claiming depreciation on buildings (interpretation statement)