(illustrative example – all figures in AUD) Section Item Explanation / Reference Amount (A$) A. Purchase details Total purchase price Land + Building + Fixtures 600,000 Allocation – Plant & Equipment (Div 40) QS or contract apportionment 220,000 Allocation – Building (eligible Div 43) Structural component 80,000 Allocation – Land (non-depreciable) Balancing item 300,000 Total 220 + 80 + 300 = 600 600,000 B. Deductions claimed during ownership Div 40 depreciation claimed (plan