Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

CGT shares. Can small business CGT relief in Division 152 apply to a CGT event K6 capital gain? 171. Small business relief ... after the application of both the CGT discount in Division 115 and the small business concessions in Division 152. 178. Such

Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business

business) there will usually be CGT consequences. In a case where CGT event A1 applies to the disposal of an asset, the ... ITAA 1997 16. A GPI that assists a business to carry on its activities and is: • a bounty or subsidy; • capital

Income tax: deductibility of expenditure on a commercial website

Eligible small business entities may therefore apply the instant asset write-off threshold and general small business pooling to capital expenditure they ... Depreciating Assets or Small business entity concessions at ato.gov.au. CGT 208. The CGT provisions have residual application to websites. 'CGT asset' includes

Income tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986 ?

section 8-1 of the ITAA 1997), and the small business tax concessions (Division 328 of the ITAA 1997). [3] Paragraph 23AA ... company carries on the same business for the purpose of the same business test in Subdivision 165-E of the ITAA

Income tax: aspects of the third party debt test in Subdivision 820-EAB of the Income Tax Assessment Act 1997

relevant CGT asset, but subsequently relates to other business activities (or otherwise subsists after the relevant creation or development activities have ceased ... relevant CGT asset, but subsequently relates to other business activities (or otherwise subsists after the relevant creation or development activities have ceased

Income tax: primary production and forestry

scale of the activities (a person may carry on a business even though they do so in a small way) Thomas (supra ... repetition and regularity of the activities Ferguson (supra); (v) whether the activities are organised in a business-like manner Ferguson (supra

Income tax: capital gains: goodwill of a business

goodwill of a business being one CGT asset? Goodwill remains a single CGT asset if the same business continues 15. The whole ... CGT business becomes a different post-CGT business. Goodwill, as a whole, is either a pre-CGT asset or a post-CGT

Income tax: Barossa Vines Project 2007 - Applicant Group 2

the cessation of the business. Costs after business activity ceases 11. Amounts incurred after the business activity ceased on 25 October ... small business entities and qualified for the small business concessions available. A Grower who qualified as a 'small business entity' and was

Income tax: Barossa Vines Project 2007 - Applicant Group 2 (using finance from Barossa Vines Limited)

the cessation of the business. Costs after business activity ceases 11. Amounts incurred after the business activity ceased on 25 October ... small business entities and qualified for the small business concessions available. A Grower who qualified as a 'small business entity' and was