Legislation

ITAA 1997 s 149-15(4)

ATO documents that consider ITAA 1997 s 149-15(4)

2 documents

ATO ID 2006/219currentATO ID · 2006

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

ATO ID 2006/144 (Withdrawn)withdrawnATO ID · 2006

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