ITAA 1997 s 128-15(3)

Income tax: capital gains: does an asset 'pass' to a beneficiary of a deceased estate under section 128-20 of the Income Tax Assessment Act 1997 if the beneficiary becomes absolutely entitled to the asset as against the trustee of the estate?

Compendium

Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997

Uniform Capital Allowances - Disposal of depreciating asset by a beneficiary of a deceased estate

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

Capital gains tax: deceased estate: asset passing under deed of arrangement