Section 270BNB ApportionmentF1F2

Subsection (2) applies if, on the later of—

a building or structure is situated only partly in an area that is a F3special tax site.

Only so much of the qualifying expenditure as, on a just and reasonable apportionment, is attributable to the part situated in the special tax site is to be treated as F4special tax site qualifying expenditure.

Subsection (4) applies if a building or structure is first brought into qualifying use by the person entitled to the allowance under this Part partly on or before F5the applicable sunset date in relation to the special tax site concerned and partly after that date.

Only so much of the qualifying expenditure as, on a just and reasonable apportionment, is attributable to the part first brought into qualifying use by that person on or before that date is to be treated as special tax site qualifying expenditure.