Income tax: scrip for scrip roll-over - Caledonia group reorganisation: Caledonia Australia Trust

Small Caps and 63% of the units in the Small Caps 2, it will be issued units in Global and Global ... which will invoke the application of CGT event C2. CGT event C2 applies where an asset is redeemed (paragraph

Income tax: scrip for scrip roll-over - Caledonia group reorganisation: Caledonia Australia No. 2 Trust

Small Caps and 63% of the units in the Small Caps 2, it will be issued units in Global and Global ... which will invoke the application of CGT event C2. CGT event C2 applies where an asset is redeemed (paragraph

Income tax: scrip for scrip roll-over - Caledonia group reorganisation: Caledonia Small Caps Trust

units in Small Caps will result in CGT event C2 happening. CGT event C2 applies where an asset is redeemed (paragraph ... applies to: A CGT asset that the acquirer acquired as a replacement asset for a replacement-asset roll-over (other than

Income tax: scrip for scrip roll-over - Caledonia group reorganisation: Caledonia Small Caps No. 2 Trust

units in Small Caps 2 will result in CGT event C2 happening. CGT event C2 applies where an asset is redeemed (paragraph ... applies to: A CGT asset that the acquirer acquired as a replacement asset for a replacement-asset roll-over (other than

Income tax: scrip for scrip roll-over - Caledonia group reorganisation: Caledonia (Private) Investment Trust

Small Caps and 63% of the units in the Small Caps 2, it will be issued units in Global and Global ... which will invoke the application of CGT event C2. CGT event C2 applies where an asset is redeemed (paragraph

Income tax: scrip for scrip roll-over - Caledonia group reorganisation: Caledonia (Private) Investment No. 2 Trust

Small Caps and 63% of the units in the Small Caps 2, it will be issued units in Global and Global ... which will invoke the application of CGT event C2. CGT event C2 applies where an asset is redeemed (paragraph

Marine Scalefish Fishery reform - voluntary licence surrender program

CGT concessions if the fishing licence is an active asset and the other requirements of Division 152 are met. The concessions potentially ... available are: • small business 15-year exemption • small business 50% active asset reduction • small business retirement exemption • small business rollover. Primary production

Crestone Holdings Limited - scheme of arrangement and dividends

consequences CGT event A1 110. CGT event A1 happens if there is a change in the ownership of a CGT asset (section ... CHL shareholder that was either a CGT concession stakeholder of CHL or had a small business participation percentage in CHL

Income tax: WA Blue Gum Project 2008 (Joint Venture Growers)

million aggregated turnover test (a 'small business entity'). 23. A 'small business entity' can choose the concessions that best suit its needs ... the application of the small business concessions to Joint Venture Growers who qualify as a 'small business entity' is not able

Income tax: Brooklyn Park Organic Olive Groves Bonni-Foi Growers Project (2008 Growers)

million aggregated turnover test (a 'small business entity'). 21. A 'small business entity' can choose the concessions that best suit its needs ... conditions the application of the small business concessions to Growers who qualify as a 'small business entity' is not able

Income tax: Oak Valley Truffle Project 2007 (post 30 June 2007 Growers)

million aggregated turnover test (a 'small business entity'). 21. A small business entity can choose the concessions that best suit its needs ... for some small business concessions is also dependent on satisfying some additional conditions. Accordingly, application of the small business concessions to Growers

Income tax: Margaret River Watershed Premium Wine Project 2007 (Pre 15 March 2008 Growers)

million aggregated turnover test (a 'small business entity'). 21. A small business entity can choose the concessions that best suit its needs ... small business concessions is also dependent on satisfying some additional conditions. Accordingly, unless otherwise stated, application of the small business concessions

Income tax: Oak Valley Truffle Project 2008

million aggregated turnover test (a 'small business entity'). 21. A 'small business entity' can choose the concessions that best suit its needs ... conditions the application of the small business concessions to Growers who qualify as a 'small business entity' is not able

Income tax: AIL Almond Grower Project - Swan Hill: 2008 Growers (to 15 June 2008)

million aggregated turnover test (a 'small business entity'). 21. A small business entity can choose the concessions that best suit its needs ... for some small business concessions is also dependent on satisfying some additional conditions. Accordingly application of the small business concessions to Growers

Income tax: Agriwealth 2008 Softwood Project

million aggregated turnover test (a 'small business entity'). 22. A 'small business entity' can choose the concessions that best suit its needs ... conditions the application of the small business concessions to Growers who qualify as a 'small business entity' is not able

Income tax: Piangil Grower Project - 2008

million aggregated turnover test (a 'small business entity'). 21. A small business entity can choose the concessions that best suit its needs ... conditions the application of the small business concessions to Growers who qualify as a 'small business entity' is not able

Income tax: Olive Growers Australia Project 2007 - Applicant Group 2

million aggregated turnover test (a 'small business entity'). 23. A 'small business entity' can choose the concessions that best suit its needs ... conditions the application of the small business concessions to Growers who qualify as a 'small business entity' is not able

Income tax: Olive Growers Australia Project 2007 - Applicant Group 2 (using finance from Olive Growers Australia Limited)

million aggregated turnover test (a 'small business entity'). 24. A 'small business entity' can choose the concessions that best suit its needs ... conditions the application of the small business concessions to Growers who qualify as a 'small business entity' is not able

Income tax: Macquarie Eucalypt Project 2008

million aggregated turnover test (a 'small business entity'). 22. A 'small business entity' can choose the concessions that best suit its needs ... conditions the application of the small business concessions to Growers who qualify as a 'small business entity' is not able

Income tax: Margaret River Watershed Premium Wine Project 2008 (Pre 15 June 2008 Growers)

million aggregated turnover test (a 'small business entity'). 21. A 'small business entity' can choose the concessions that best suit its needs ... conditions the application of the small business concessions to Growers who qualify as a 'small business entity' is not able