Capital Gains: Are intangible improvements caught by subsection 160P(6)?

TD 5 has been withdrawn as the issue is now considered in Taxation Determination TD 2017/1 Capital gains: can intangible capital improvements made to a pre-CGT asset be a separate asset for the purpose of subsections 108-70(2) or (3) of the Income Tax Assessment Act 1997 (ITAA 1997)?