43Capital costs incurred for a unit of property completed over several years

43  Capital costs incurred for a unit of property completed over several years  (1) This section applies to an included capital cost for the taxpayer if the cost is incurred in relation to a unit of property:  (a) that is constructed over a period of time; and  (b) for which the last capital cost is incurred in a later financial year (the final cost year).  (2) For the purposes of step 8 of the residual pricing method, the included capital cost:  (a) is augmented for the number of calendar years between the start date for the included capital cost and 1 January in the final cost year; and  (b) is taken to be incurred in the final cost year. Note 1: The start date for the included capital cost may have been affected by subsection 41(2). Note 2: The steps of the method work sequentially. So, (assuming this subsection applies to the cost) the next applicable step or provision that refers to the cost will be referring to: (a) the cost as augmented under this subsection; and (b) a start date for the cost of 1 January in the final cost year.  (3) This section does not apply to an included capital cost that is included under subsection 35(10).