ITAA 1936 s 160P(6)

Income tax: capital gains: if after 19 September 1985 a person makes a capital improvement to a pre-CGT asset, does subsection 160P(6) of the Income Tax Assessment Act 1936 deem the improvement to be a separate asset on the person's death or on any later disposal by the legal personal representative (LPR) or a beneficiary?

Income tax: capital gains: if a person (A):[bull ] improves a pre-CGT asset to which subsection 160P(6) applies; and [bull ] disposes of the improved asset to A's spouse (B) under an order of the court under the Family Law Act 1975 following marriage breakdown; how does section 160ZZM apply:(i) to the disposal of the improved asset by A; and (ii) to any later disposal of the improved asset by B?

Income tax: capital gains: if after 19 September 1985 a taxpayer makes a capital improvement to a pre-CGT principal residence, and the improvement is deemed to be a separate asset under subsection 160P(6) of the Income Tax Assessment Act 1936 , is a disposal of that asset subject to the exemption for a principal place of residence?

Income tax: capital gains: does the expression 'an improvement of a capital nature' in subsection 160P(6) of the Income Tax Assessment Act 1936 contemplate aggregating separate improvements to determine whether the threshold and ratio tests of the subsection are met?

Capital Gains: Are separate improvements taken to be a single improvement for subsection 160P(6) purposes?

Income tax: capital gains: in determining whether the threshold and ratio tests in subsection 160P(6) of the Income Tax Assessment Act 1936 are met, in what circumstances is it appropriate to aggregate a number of enhancements made to an asset so as to constitute an 'improvement' to the asset?