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Legislation
ATO documents that consider ITAA 1997 s 149-15(3)
7 documents
Income tax: distributions from the sale of land held by the Underbank Country Club Incorporated (in liquidation)
Capital Gains Tax: status of pre-CGT assets - incorporated association becoming a company
Capital Gains Tax: majority underlying interests- friendly society
Capital Gains Tax: majority underlying interests - friendly society
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
Capital gains tax: CGT event E2 - same beneficiary exception