EV 1052474295375currentnon-binding advice

CGT - assets The Commissioner made a private ruling confirming that majority underlying interests in the CGT assets of a company at the test day, were held by ultimate owners who also had majority underlying interests in those CGT assets at the end of the starting day pursuant to subsection 149-60(1) of the Income Tax Assessment Act 1997 .

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

This document has no parsed paragraph structure. Read it on the ATO Legal Database via the source link.