4. The vacant land on which the new Liverpool store will be built, was purchased two years ago for $2 million. Today you have received a letter from the NSW Valuer General, the General values the vacant land at $2.50 million. In addition to the building costs, TRS will need to install fixtures and fittings (e.g., counters, shelves, etc) immediately. Today, for the new store to be operational the total cost of the fixtures and fittings is $300,000. Under tax ruling 2022/1, the effective life of fixtures and fittings is ten years

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