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Taxation Determination

TD 93/184

Income tax: capital gains: does the relocation of a building come within the meaning of 'constructed' in subsection 160P(2) of the Income Tax Assessment Act 1936?

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FOI status:

may be releasedFOI number: I 1216161

This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20).

1. Yes. 'Constructed' includes the process of placing a relocated building onto a block of land and making it functional.

2. This process may entail:

(i)
site preparation (e.g. clearing and levelling);
(ii)
laying foundations;
(iii)
installing drainage and connecting utilities.

Commissioner of Taxation
9/9/93

Previously issued as Draft TD 93/D79

References

ATO references:
NO TD/92/0030/PAR (CGTDET 62)

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 93/180
TD 93/181
TD 93/182
TD 93/183

Subject References:
Meaning of 'constructed'
relocation of a building

Legislative References:
ITAA 160P(2)

TD 93/184 history
  Date: Version: Change:
  9 September 1993 Original ruling  
You are here 29 November 2006 Original ruling + note Repeal provision note
  31 March 2010 Consolidated ruling Addendum

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