ITAA 1997 s 149-30

CGT: majority underlying ownership and deceased estate - discretionary trust - beneficiary a 'new owner'

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

Income tax: capital gains: if there is a change in the majority underlying interests in an asset owned by an entity, does the entity's ownership of the asset start from the change in majority underlying interests for the purpose of applying the tests in paragraphs 152-110(1)(b) and (c) of the Income Tax Assessment Act 1997?

Capital gains: will section 160ZZS apply where pre-CGT shares in a company are transferred to a spouse and the shares are eligible for roll-over relief under section 160ZZM?