This Decision explains the elective relief for Taxable Persons holding Investment Properties at fair value who have also elected for the realisation basis of accounting. It allows for an irrevocable election to claim a depreciation deduction for Corporate Tax purposes, calculated as the lower of 4% of the Original Cost per year or the Tax Written Down Value. The Decision defines key terms like 'Investment Property', 'Original Cost', and 'Opening Value', and details rules for the calculation, its application to all investment properties, and the adjustments required upon realisation of the property.