Pt 3-1 inserted by No 46 of 1998.
Div 108 inserted by No 46 of 1998.
108-80 Deciding if capital improvements are related to each other
(a) the nature of the *CGT asset to which the improvements are made; and
(b) the nature, location, size, value, quality, composition and utility of each improvement; and
(c) whether an improvement depends in a physical, economic, commercial or practical sense on another improvement; and
(d) whether the improvements are part of an overall project; and
(e) whether the improvements are of the same kind; and
(f) whether the improvements are made within a reasonable period of time of each other.
S 108-80 inserted by No 46 of 1998.