Mellisa has been working as a consultant giving tax advice to ASX listed mining companies for the last 20 years trading under the business name Mining Partners Pty Ltd.

Due to an injury, Mellisa had to dissolve her practice. Mellisa then demolished her old 1950s office that sat on prime commercial property in the heart of Perth City. She added extensive underground power provisions, built in a fully sustainable back up power generator and laid new cobblestone roads. Mellisa then sold the land and retired in time for the end of the 2019 tax year.

Briefly discuss whether the proceeds from the recent sale would be classified as income from business and therefore ordinary income. Make reference to two cases when completing your answer.