Income tax: TFS Sandalwood Project 2015

for the afforestation industry, the Grower's business activity will satisfy one of those tests or produce assessable income for an income ... Carrying on an enterprise 20 Carrying on a business 21 Concessions for 'small business entities' 22 The '70% DFE rule' and the

Income tax: TFS High Net Worth Sandalwood Project 2015

the application of the small business concessions to Growers who qualify as a 'small business entity' is not able to be dealt ... Carrying on an enterprise 20 Carrying on a business 21 Concessions for 'small business entities' 22 The '70% DFE rule' and the

Income tax: W.A. Blue Gum Project 2015

for the forestry industry, the Grower's business activity will satisfy one of those tests or produce assessable income for an income ... Carrying on an Enterprise 20 Carrying on a business 21 Concessions for 'small business entities' 22 The '70% DFE rule' and the

Income tax: tax consequences for a Nominee Investor in the Australian Securities Property Fund

commercial office buildings • retail properties comprising of retail premises or small shopping centres • industrial properties comprising factories and warehouses, and • residential properties ... for CGT event A1, C2, E1, E2, E6 or E7 happening in relation to it), will give rise to a CGT event

Income tax: TFS Indian Sandalwood Project 2016 Retail Investment Offer

for the afforestation industry, the Grower's business activity will satisfy one of those tests or produce assessable income for an income ... Carrying on an enterprise 20 Carrying on a business 21 Concessions for 'small business entities' 22 The '70% DFE rule' and the

Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer

the application of the small business concessions to Growers who qualify as a 'small business entity' is not able to be dealt ... Carrying on an enterprise 20 Carrying on a business 21 Concessions for 'small business entities' 22 The '70% DFE rule' and the

Income tax: W.A. Blue Gum Project 2016

for the forestry industry, the Grower's business activity will satisfy one of those tests or produce assessable income for an income ... Carrying on an enterprise 21 Carrying on a business 22 Concessions for 'small business entities' 23 The '70% DFE rule' and the

Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer 31 December 2016

the application of the small business concessions to Growers who qualify as a 'small business entity' is not able to be dealt ... Carrying on an enterprise 20 Carrying on a business 21 Concessions for 'small business entities' 22 The '70% DFE rule' and the

Income tax: W.A. Blue Gum Project 2017

for the forestry industry, the Grower's business activity will satisfy one of those tests or produce assessable income for an income ... Carrying on an enterprise 21 Carrying on a business 22 Concessions for 'small business entities' 23 The '70% DFE rule' and the

Income tax: W.A. Blue Gum Project 2018

for the forestry industry, the Grower's business activity will satisfy one of those tests or produce assessable income for an income ... Carrying on an enterprise 21 Carrying on a business 22 Concessions for 'small business entities' 23 The '70% DFE rule' and the

Income tax: taxation consequences for a Nominee Investor in the Australian Securities Property Fund

commercial office buildings • retail properties comprising of retail premises or small shopping centres • industrial properties comprising factories and warehouses, and • residential properties ... for CGT event A1, C2, E1, E2, E6 or E7 happening in relation to it), will give rise to a CGT event

Income tax: W.A. Blue Gum Project 2019

for the forestry industry, the Grower's business activity will satisfy one of those tests or produce assessable income for an income ... Carrying on an enterprise 21 Carrying on a business 22 Concessions for 'small business entities' 23 The '70% DFE rule' and the

Income tax: W.A. Blue Gum Project 2020

for the forestry industry, the Grower's business activity will satisfy one of those tests or produce assessable income for an income ... Carrying on an enterprise 19 Carrying on a business 20 Small business concessions 21 The 70% DFE rule and the Establishment

Income tax: W.A. Blue Gum Project 2021

for the forestry industry, the Grower's business activity will satisfy one of those tests or produce assessable income for an income ... Carrying on an enterprise 19 Carrying on a business 20 Small business concessions 21 The 70% DFE rule and the Establishment

W.A. Blue Gum Project 2022

the application of the small business concessions to Growers that qualify as a small business entity is not able to be dealt ... for the forestry industry, the Grower's business activity will satisfy one of those tests or produce assessable income for an income

W.A. Blue Gum Project 2023

the application of the small business concessions to Growers that qualify as a small business entity is not able to be dealt ... for the forestry industry, the Grower's business activity will satisfy one of those tests or produce assessable income for an income

W.A. Blue Gum Project 2024

the application of the small business concessions to Growers that qualify as a small business entity is not able to be dealt ... for the forestry industry, the Grower's business activity will satisfy one of those tests or produce assessable income for an income

W.A. Blue Gum Project 2025

the application of the small business concessions to Growers that qualify as a small business entity is not able to be dealt ... for the forestry industry, the Grower's business activity will satisfy one of those tests or produce assessable income for an income

CGT Small Business Concessions - meaning of 'active asset'

regarded as a CGT asset under section 108-5 of the ITAA 1997. Intellectual property is an active asset for the purposes ... Keywords CGT exemptions CGT small business relief Basic conditions for relief Small business 50% reduction Intellectual property rights Active asset test Connected

CGT Small Business concessions/Active assets

meet the 80% test and are active assets for the purposes of the small business concessions is not simply determined at the ... Subsection 152-40(3) Keywords Capital gains tax Active Asset Test CGT small business relief Basic conditions for relief Small business