INCOME TAX ASSESSMENT ACT 1997 - SECT 149.80 No more evidence needed after asset stops being a pre - CGT asset

INCOME TAX ASSESSMENT ACT 1997 - SECT 149.80

    After the asset stops being a * pre - CGT asset, the entity need not give the Commissioner any more evidence about it under section   149 - 55.

Table of sections

149 - 162   Subdivision applies only if entity gives sufficient evidence

149 - 165   Members treated as having underlying interests in assets until demutualisation

149 - 170   Effect of demutualisation of interposed company