MLC301 Principles Of Income Tax Law - Assessment Questions

QUESTION 4. 18

A repair involves the replacement or renewal of a part but not of the entirety. Are the following ‘entireties’ or ‘parts’? What additional facts are needed to make a more accurate determination?
(a) A factory chimney into which the steam of a processing plant is discharged.
(b) External lavatories of a hotel.
(c) Foundations of a building.
(d) The front brick fence of a rental property.
(e) Floor coverings.
(f) A timber staircase to provide internal access to the second floor of a building.