ITAA 1997 s 108-70(2)

Income tax: capital gains: if after 19 September 1985 a person makes a capital improvement to a pre-CGT asset, does subsection 108-70(2) of the Income Tax Assessment Act 1997 deem the improvement to be a separate CGT 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 108-70(2) of the Income Tax Assessment Act 1997 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 126-5 of that Act 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 main residence, and the improvement is deemed to be a separate asset under subsection 108-70(2) of the Income Tax Assessment Act 1997 , is a disposal of that asset subject to the main residence exemption?

Capital gains tax: capital improvements - cost base used in determining whether improvement is a separate CGT asset