Cost of improvement
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....an investment asset shall be any expenditure of a capital nature incurred in making any additions or alterations to the asset ,- (a) by the person; or (b) b....
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.... day of April, 2000. (3) The cost of improvement of an investment asset shall, regardless of anything to the contrary contained in sub-section (1), be 'nil' in relation to,- &....


TaxTMI