Document ID: chunk:federal_register_of_legislation:C2011A00061:clause:3_6:p4
Version: federal_register_of_legislation:C2011A00061
Segment Type: clause
Provision Reference: sch 3 cl 6 (pt 4/4)
Character Range: 24827–25532

by an amount that is reasonable having regard to the following:
 (a) the extent that the *dwelling was not a main residence for the relevant period;
 (b) the extent that the dwelling was used for the *purpose of producing assessable income during the relevant period.
 (2) In determining what is a reasonable increase, have regard to the principles in this Subdivision applicable to *CGT events happening in relation to a *dwelling or your *ownership interest in it.

118‑265  Extension to adjacent structures
  Sections 118‑245 to 118‑260 (with appropriate modifications) apply to an *adjacent structure of a flat or home unit in a corresponding way to the way they apply to a *dwelling's *adjacent land.