ITAA 1997 s 149-15(2)

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: Division 149 majority underlying interests - no new shareholders

Capital Gains Tax: Division 149 majority underlying interests - new shareholder

Capital Gains Tax: Status of pre-CGT asset owned by demerged entity

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