Pre-CGT assets

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: majority underlying interests- friendly society

Capital Gains Tax: majority underlying interests - friendly society

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: 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: changes in majority underlying interests in assets of public entities for Division 20 of Part IIIA of the Income Tax Assessment Act 1936

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