Legislation

ITAA 1997 s 960-100(1)(f) and 960-100(1)(g) respectively

ATO documents that consider ITAA 1997 s 960-100(1)(f) and 960-100(1)(g) respectively

1 document

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