ITAA 1997 s 149-B

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?

Income tax: capital gains: what are the capital gains tax consequences for a beneficiary of a discretionary trust who renounces their interest in the trust?

Income tax: capital gains: application of Division 149 of the Income Tax Assessment Act 1997 and Division 20 of Part IIIA of the Income Tax Assessment Act 1936 to public entities

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

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

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 a public entity partly owns, directly or indirectly, a non-public entity, when for the purposes of Subdivision 149-B of the Income Tax Assessment Act 1997 does the non-public entity have to take into account results of the public entity's tracing of underlying interests in examining underlying interests in its own pre-CGT assets?

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?

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