ITAA 1997 s 149-30(1)

Income tax: capital gains: when a non-public entity that is partly owned by a public entity examines underlying interests in the non-public entity's pre-CGT assets for the purposes of Subdivision 149-B of the Income Tax Assessment Act 1997 , does the non-public entity have to take into account the results of the public entity's tracing of underlying interests in the public entity's pre-CGT assets?

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

CGT: majority underlying ownership and deceased estate - continuity of interest during the period of administration

Capital Gains Tax: status of pre-CGT assets - incorporated association becoming a company

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

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 - partnership to company roll-over

Capital gains tax: majority underlying interests - ultimate owners

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

Capital Gains Tax: Division 149 majority underlying interests - no new shareholders

Capital Gains Tax: Division 149 majority underlying interests - new shareholder

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

Capital Gains Tax: Status of pre-CGT asset owned by demerged entity

Division 149B: transfer of shares on death of a spouse

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