TD 93/D101 (Finalised)replacedTD
Income tax: where a taxpayer receives a combination of cash and a replacement asset as compensation for the compulsory acquisition of of a portion of land he or she used in carrying on a business, and incurs expenditure in constructing a building on the remaining land for use in that business, is rollover relief available under both section 160ZZK and section 160ZZL of the Income Tax Assessment Act 1936 ?