Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-1
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CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Division 118
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Exemptions
Subdivision 118-B
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Main residence
Compulsory acquisitions of adjacent land only
SECTION 118-265 118-265 Extension to adjacent structures
Sections 118-245 to 118-260 (with appropriate modifications) apply to an * adjacent structure of a flat or home unit in a corresponding way to the way they apply to a * dwelling ' s * adjacent land.
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Hide history noteSECTION 118-265 118-265 Extension to adjacent structures
Sections 118-245 to 118-260 (with appropriate modifications) apply to an * adjacent structure of a flat or home unit in a corresponding way to the way they apply to a * dwelling ' s * adjacent land.
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