Legislation

ITAA 1997 s 149-15(4) and 149-15(5)

ATO documents that consider ITAA 1997 s 149-15(4) and 149-15(5)

3 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 2010/99currentATO ID · 2010

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

ATO ID 2006/144 (Withdrawn)withdrawnATO ID · 2006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