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premises being taxed as new premises when only a minor percentage of input tax credits were allowable (eg where there was a single, but active, marketing attempt for a very short period, or a single opportunity to sell), or 2. premises being taxed as new premises where credits were almost fully claimed, but division 129 does not claw them back because the 5 years for division 40 is reached after division 129 ceases to apply, or 3. There are also matters such as which 5 year period is relevant and how do you calculate the period, (for example, first, any, last or cumulative?) One outcome is that 50 year old premises may be taxed as new because there is an attempt to sell the premises some time in that 50 year period.