ITAA 1997 s 110-25(5) and 110-55(2)

Income tax: Australand Holdings Limited Capital Reallocation

Income tax: Lend Lease Corporation Limited Capital Reallocation

Income tax: capital gains: if expenditure incurred to increase an asset's value is reflected in that value at the time a CGT event happens to the asset, is this sufficient to satisfy the requirement in the fourth element of cost base and reduced cost base (subsections 110-25(5) and 110-55(2) of the Income Tax Assessment Act 1997 ('ITAA 1997')) that the expenditure be reflected in the 'state' or 'nature' of the asset at the time of the CGT event?

CGT: fourth element of cost base or reduced cost base - expenditure by lessee to restore premises at end of lease

Capital gains tax: fourth element of cost base and reduced cost base - costs incurred for the removal of restrictive covenants