Legislation

ITAA 1997 s 149-15(3)(b)

ATO documents that consider ITAA 1997 s 149-15(3)(b)

5 documents

ATO ID 2005/293currentATO ID · 2005

Capital Gains Tax: majority underlying interests- friendly society

ATO ID 2005/294currentATO ID · 2005

Capital Gains Tax: majority underlying interests - friendly society

ATO ID 2006/172currentATO ID · 2006

Capital Gains Tax: pre-CGT asset and majority underlying interest - whether a non-profit company can be an ultimate owner if its constitution permits distributions to members in limited circumstances

ATO ID 2010/98currentATO ID · 2010

Capital gains tax: majority underlying interests - ultimate owners

ATO ID 2002/816 (Withdrawn)withdrawnATO ID · 2002

Capital gains tax: status of pre CGT assets - incorporated association becoming a company