ITAA 1997 s 149-15(1)

Capital Gains Tax: status of pre-CGT assets - incorporated association becoming a company

Capital Gains Tax: pre-CGT asset and majority underlying interest - whether an ultimate owner can have an underlying interest in a CGT asset where there is an interposed superannuation fund

Capital gains tax: majority underlying interests - transfer of pre-CGT asset

CGT: pre-CGT asset and majority underlying interest - whether an ultimate owner can have an underlying interest in the assets of a superannuation fund