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DB 22: Amounts paid for non-compliance and change in use
or “Money back for landlords who repair property after receiving income for non-compliance”
You could also call this:

“How to treat costs for business-related building interiors”

When you spend money on a building, this law talks about how to handle the costs for commercial fit-out. Commercial fit-out means the things inside a building that make it ready for business use, like shelving or counters.

If you’re trying to figure out if the money you spent is a capital expense (something that lasts a long time), this law says you should look at the fit-out items separately from the building itself. This means that even if the building is considered a capital expense, the fit-out items might not be.

This rule helps you understand how to categorise your expenses when you’re dealing with costs related to commercial buildings and their interiors.

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Next up: DB 23: Cost of revenue account property

or “How to claim deductions for property bought to sell for profit”
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Part D Deductions
Specific rules for expenditure types

DB 22BAmounts paid for commercial fit-out for building

  1. This section applies when a person incurs expenditure relating to a building.

  2. For the purpose of determining whether the expenditure is capital in nature, expenditure relating to an item of commercial fit-out for the building is treated as not relating to the building.

Notes
  • Section DB 22B: inserted (with effect on 1 April 2011 and applying for the 2011–12 and later income years), on , by section 94(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).