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

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

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment by spouse and children

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment - non-income producing use by others

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment - income producing use