This TD, released on Wed 25.9.2013, specifies for the purposes of s 108-85 of the ITAA 1997, that the CGT improvement threshold for the 2013-14 income year is id=”mce_marker”36,884.
[FJM Note: This is the threshold where improvements to pre-1985 land will form a separate asset (post-CGT) from the land.]
[LTN 186, 25/9/13]