This Commissioner's practice provides information about things fixed to land, things fixed to land that are to be permanently removed and fixed infrastructure access rights.
To continue to be a chattel for duties purposes, a thing must be permanently removed from the land within 90 days after the transfer occurs or a longer period approved by the Commissioner. This practice outlines when the Commissioner will extend that time period.
See Revenue Ruling DA 26 'Things fixed to land and rights relating to fixed infrastructure' for the Commissioner's interpretation of things fixed to land and rights relating to fixed infrastructure.
