if the construction was completed part of the way through the income year, you can only claim a deduction for that part. this is the where common regular people passes by. any age (21 and older to have alcohol). great to meet you and welcome to the program. decided that it looked a bit like a cute bird with a heart wing and added a tiny black brad for an eye, a tiny brown triangle for the beak, swirly wire tail feathers and mounted it to my card front using 3d foam tape. 