Accountants and Business Consultants

English Chinese (Simplified) Japanese Korean

Accountants and Business Consultants

Chinese (Simplified) English Japanese Korean

Industrial Building Allowance

A building is an industrial building if it is used for the purposes of a business and: No. Types of industrial building (IB) Relevantparagraph in Schedule 3of the ITA % InitialAllowances Annual Allowances 1. Factory, dock, wharf, jetty, warehouse, buildings for the supply of water, electricity, and telecommunication, buildings in a farm or mine. 63 …