Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 108 - CGT assets  

Subdivision 108-D - Separate CGT assets  

Guide to Subdivision 108-D

SECTION 108-50   What this Subdivision is about  

Note:

In addition to the circumstances set out in this Subdivision, separate asset treatment can apply under section 124-595 (about a roll-over for a Crown lease) and section 124-725 (about a roll-over for a prospecting or mining entitlement).

TABLE OF SECTIONS

TABLE OF SECTIONS

Operative provisions
108-55	When is a building a separate asset from land?
108-60	Depreciating asset that is part of a building is a separate asset
108-65	Land adjacent to land acquired before 20 September 1985
108-70	When is a capital improvement a separate asset?
108-75	Capital improvements to CGT assets for which a roll-over may be available
108-80	Deciding if capital improvements are related to each other
108-85	Meaning of improvement threshold