ITAA 1997 s 122-A

Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements

Income tax: restructure of Bailador Siteminder Co-Investment Trust

Interposition of a holding company to access company profits tax-free

Capital gains tax: Subdivision 122-A rollover: no consideration received

Capital gains tax: roll-over to wholly owned company - business asset - part use

Franking Credits: CGT roll-over relief and its interaction with the date of acquisition for imputation purposes - qualified person - family trust election

Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements

Income Tax: Capital gains tax: roll-over to a wholly owned company

Capital Gains Tax: rollover into wholly-owned company

Capital gains tax: rollover by trustee to wholly owned company - meaning of 'trustee'

Capital gains tax: Subdivision 122-A rollover: shares transferred from current shareholders

Cost base of pre-CGT assets acquired by a company subject to a roll-over under Subdivision 122-A of the Income Tax Assessment Act 1997