Cost of improvement

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..... tment 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) by the previous owner, if the asset is acquired by an .....

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..... ment asset shall, regardless of anything to the contrary contained in sub-section (1), be 'nil' in relation to,- (a) an investment asset acquired by self generation; (b) any investment asset if the co .....

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