ITAA 1997 s 136-25

Capital gains tax: CGT event J1 - transfer of roll over asset intra-group

Capital gains tax: non-resident trust - disposal of asset without necessary connection to Australia

Assessability of a capital gain derived by a non-resident from the sale of real property situated in Australia - no double tax agreement applies

Capital Gains Tax: becoming an Australian resident - assets having the necessary connection with Australia - private company shares

Capital Gains Tax: small business concessions - maximum net asset value test - non-resident's worldwide assets

Capital gains tax: assets having necessary connection with Australia: foreign resident company becoming Australian resident