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This final Taxation Determination was issued on 3 June 2009. It was not previously issued in draft.

The improvement threshold for the 2009-10 income year under s 108-85 ITAA 1997 is $124,258. This is up from the improvement threshold for the 2008-09 income year, which was $119,594.

The improvement threshold is determined for the purposes of s 108-70 (about when a capital improvement to a pre-CGT asset is a separate asset) and s 108-75 (about capital improvements to CGT assets for which a rollover may be available).

For a copy of TD 2009/12 go here.

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