Expenditure on the provision of plant or machinery1 does not include any expenditure on:
(1) the construction, acquisition or other provision of a building2;
(2) the construction, acquisition or other provision of certain structures or other assets3;
(3) any works involving the alteration of land4; or
(4) the acquisition of an interest in land5.
Heads (1) to (3) above do not apply to expenditure to which other specified provisions apply6.
If a person carrying on a qualifying activity
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