Income Tax Assessment Act 1997
In deciding whether capital improvements are related to each other, the factors to be considered include:
(a) the nature of the *CGT asset to which the improvements are made; and
(b) the nature, location, size, value, quality, composition and utility of each improvement; and
(c) whether an improvement depends in a physical, economic, commercial or practical sense on another improvement; and
(d) whether the improvements are part of an overall project; and
(e) whether the improvements are of the same kind; and
(f) whether the improvements are made within a reasonable period of time of each other.