TD 1999/D29 (Finalised)replacedTD · 1999
Income tax: capital gains: for the purpose of the expression 'before you acquired the share' in paragraph 110-55(7)(b) of the Income Tax Assessment Act 1997 ('the 1997 Act') does when a share was acquired include when a share is taken to have been acquired by subsection 149-30(1) or subsection 149-70(2) of Division 149 (about when an asset stops being a pre-CGT asset)?