Private ruling: Underlying interest
Date of advice: 10 March 2020
Published: April 2020

Ruling: Ruling | The Commissioner made a private ruling confirming the majority underlying interests in the assets of a company at 30 June 2019 were held by the 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.