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Can i claim capital allowance on building or machine?


Can i claim IBA or S19A for following cost in s'pore:
1 electrical installation on building
2 furnishing the office
3 supply lablour to relocate machine
4 supply lablour to clear old fixed partition
5 levelling the machine

number 3, and 4

you cannot claim capital allowance for supply labour to clear old fixed partitions.

furnishing should be claimed under 19A

what i think is that the rest may be qualified for IBA.
Hope it do help you!

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