Legislation

ITAA 1997 s 152-10(1)(a)

ATO documents that consider ITAA 1997 s 152-10(1)(a)

4 documents

CGT small business concessions: basic conditions - CGT event happening in relation to a CGT asset - forfeited deposit

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

CGT small business roll-over: replacement asset acquired by different entity