Taxation Determination TD 93/184







This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20). | [ Note: This is a consolidated version of this document. Refer to the Tax Office Legal Database ( http://law.ato.gov.au ) to check its currency and to view the details of all changes.] | 1. Yes. 'Constructed' includes the process of placing a relocated building onto a block of land and making it functional. | 2. This process may entail: | Commissioner of Taxation 9/9/93 | Previously issued as Draft TD 93/D79


Related rulings: TD 93/180 TD 93/181 TD 93/182 TD 93/183
Legislative references: ITAA 1997 108-55(2)
Subject references: Meaning of 'constructed' relocation of a building