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

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

CGT small business concessions: active asset - joint ownership of a share

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 concessions - small business CGT affiliate

Capital gains tax: small business concessions - disposal of shares in non-resident company

CGT small business concessions: active asset test - sale of part of a business - not a cessation

CGT small business concessions: active asset test - sale of a business constitutes cessation