ITAA 1997 s 112-20(1)

Income tax: Hyne & Son Pty Ltd - exchange of shares for stapled securities in Mayflower Enterprises Pty Ltd

Capital Gains Tax: cost base modification of CGT asset acquired from exercise of put option

Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property

Income tax: Capital gains tax - cost base of asset to which a beneficiary becomes absolutely entitled

Beneficiary becomes absolutely entitled to trust asset - whether any capital gain or loss arises

Capital gains tax: Demerger of foreign company - cost base of shares received - Australian resident shareholder