ITAA 1997 s 108-55(2)

Income tax: capital gains: when will a building which is relocated to pre-CGT land be treated as a separate asset under subsection 108-55(2) of the Income Tax Assessment Act 1997 ?

Income tax: capital gains: does the relocation of a building come within the meaning of 'constructed' in subsection 108-55(2) of the Income Tax Assessment Act 1997

Income Tax: Capital Gains: Deceased Estates: Separate Assets