ITAA 1997 s 152

Income tax: capital gains: is a CGT asset that is leased by a taxpayer to a connected entity for use in the connected entity's business an active asset under section 152-40 of the Income Tax Assessment Act 1997?

Income tax: capital gains: are there any circumstances in which the premises used in a business of providing accommodation for reward may satisfy the active asset test in section 152-35 of the Income Tax Assessment Act 1997 notwithstanding the exclusion in paragraph 152-40(4)(e) of the Income Tax Assessment Act 1997 for assets whose main use is to derive rent?

Income tax: can a company that carries on a business in a general sense as described in Taxation Ruling TR 2019/1 Income tax: when does a company carry on a business? but whose only activity is renting out an investment property claim the capital gains tax small business concessions in relation to that investment property?

Income tax: treatment of payments received under the Western Port Commercial Netting Licence Surrender and Relocation Program

Income tax: NSW Department of Environment, Climate Change and Water - Biodiversity Banking and Offsets Scheme

Income tax: treatment of compensation payments received under Division 5 of Part 8 of the Fisheries Act 1995 (Vic) relating to phasing out commercial net fishing in Port Phillip Bay

Purported alienation of income through discretionary trust partners

Dividend stripping arrangements involving the transfer of private company shares to a self-managed superannuation fund

Addendum - Dividend stripping arrangements involving the transfer of private company shares to a self-managed superannuation fund

Capital gains tax: Choice and the small business roll-over

CGT small business concessions: connected entities - indirect control - subsection 328-125(7)

CGT small business concessions: maximum net asset value test - Australian currency

CGT small business relief: maximum net asset value test - 'just before' the time of the CGT event

CGT small business relief: maximum net asset value test - 'just before' the CGT event - immediately before

Capital Gains Tax: beneficiary's share of trust net income includes trust capital gain - deduction for beneficiary's contribution to a complying superannuation fund

Small Business Concessions: small business entity test - annual turnover - business carried on part year only

Small business concessions: connected entities - 'control' of an unadministered deceased estate

CGT small business concessions: active asset test - company liquidations and cancellation of shares - relevant business ceases

Income tax: CGT small business concessions: small business participation percentage - trust where entities have entitlement to all income and capital of the trust

Income tax: capital gains: is a CGT asset that is leased by a taxpayer to a connected entity for use in the connected entity's business an active asset under section 152-40 of the Income Tax Assessment Act 1997 ?