ITAA 1997 s 152-10

Income tax: consolidation: capital gains: is the significant individual condition in paragraph 152-305(2)(b) of the Income Tax Assessment Act 1997 (one of the conditions for the small business retirement exemption) applied to the head company of a consolidated group?

CGT small business concessions: basic conditions - CGT event happening in relation to a CGT asset - granting of a lease

CGT small business concessions: basic conditions - CGT event happening in relation to a CGT asset - granting an option

Capital gains tax - direct small business participation percentage in a trust - meaning of 'distributions of income' and capital

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: consolidation: capital gains: if a subsidiary member of a consolidated group sells an asset which is taken for income tax purposes to have been disposed of by the head company, is the controlling individual condition in paragraphs 152-110(1)(c) or 152-305(2)(b) of the Income Tax Assessment Act 1997 applied to the head company of the consolidated group?

Capital Gains Tax: CGT small business relief: small business CGT affiliate

CGT - Contingent and unascertainable amounts and the small business concessions

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

Consolidation: capital gains tax - CGT small business retirement exemption - controlling individual test