MLC301 Principles Of Income Tax Law - Assessment Questions

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QUESTION 4. 17

Discuss whether there is a ‘repair’ under s 25-10 in the following situations:
(a) A rotten wooden floor in a shop is replaced with a cheaper concrete floor.
(b) The front brick fence in a rental property is badly cracked, it is removed and a new brick fence is built. The rest of the property is surrounded by a wooden fence.
(c) A brick letter box in a rental property is moved two metres to the right to avoid damage to a tenant’s car.

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