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DO 11: Improvement destroyed or made useless
or “Tax deduction for destroyed or unusable business land improvements”
You could also call this:

“Livestock deduction for new business partners no longer applies”

This section of the law, called ‘Entering partners’ livestock deduction’, was part of the Income Tax Act 2007. It was about deductions you could make for livestock when you became a partner in a business. However, this part of the law no longer applies. It was removed on 6 October 2009, but the change was meant to start from 1 April 2009. This means you can’t use this deduction anymore.

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Next up: DO 12: Improvements to aquacultural business

or “Tax deductions for aquaculture business improvements”
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Part D Deductions
Farming and aquacultural business expenditure

DO 11BEntering partners’ livestock deduction (Repealed)

    Notes
    • Section DO 11B: repealed (with effect on 1 April 2009), on , by section 92(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).