ITAA 1997 s 152-10(2)(b)

Income tax: capital gains: small business concessions: can a share in a company or an interest in a trust qualify as an active asset under subsection 152-40(3) of the Income Tax Assessment Act 1997 if the company or trust owns interests in another entity that satisfies the '80% test'?

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