ITAA 1997 s 152-10(2)

Income tax: consolidation: capital gains: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 affect the application of the additional basic conditions in subsection 152-10(2) when a CGT event happens to a share or trust interest that is a membership interest in a subsidiary member (company or trust) of a consolidated group?

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

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

CGT small business concessions: controlling individual - different income and capital beneficiaries

CGT small business concessions: extension of time for active asset - shares

CGT small business concessions: active asset test - relevant business where taxpayer owns shares