ITAA 1997 s 104-185

Capital gains tax: CGT discount - application of Subdivision 152-E and Subdivision 124-B roll-over

Income tax: capital gains: small business concessions: must a taxpayer receive actual capital proceeds from a CGT event to qualify for the small business retirement exemption under Subdivision 152-D of the Income Tax Assessment Act 1997 ?

Capital gains tax: CGT discount - application of Subdivision 152-E and Subdivision 124-B rollover

CGT small business concessions: CGT event J2 and J3 - capital proceeds for retirement exemption