ITAA 1997 s 116-30

Taxation of capital gains of a trust

Capital Gains: What is the consideration for the acquisition of an asset purchased at the expiry of a lease agreement?

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?

CGT small business retirement exemption - whether 'capital proceeds' received