Legislation

ITAA 1997 s 149-30(3) and 149-30(4)

ATO documents that consider ITAA 1997 s 149-30(3) and 149-30(4)

3 documents

CGT: majority underlying ownership and deceased estate - life interest in shares

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