ITAA 1997 s 152-15

Income tax: capital gains: small business concessions: can trustees or members of a complying superannuation fund 'control' the superannuation fund in the way described in section 328-125 of the Income Tax Assessment Act 1997?

Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test

CGT small business concessions: maximum net asset value test - Australian currency

CGT small business relief: maximum net asset value test - 'just before' the time of the CGT event

CGT small business relief: maximum net asset value test - 'just before' the CGT event - immediately before

CGT small business concessions: retirement - choice made by beneficiary of deceased estate

Capital gains tax: CGT discount - application of Subdivision 152-E and Subdivision 124-B roll-over

CGT Small Business Concessions: maximum net asset value test - assets used solely for personal use and enjoyment - personal bank account

CGT Small Business Concessions: maximum net asset value test - assets used solely for personal use and enjoyment - vacant land

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

Capital gains tax: small business concessions - maximum net asset value test - foreign resident's worldwide assets

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 - dwellings

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

Income tax: capital gains: small business concessions: what 'liabilities' are included in the calculation of the 'net value of the CGT assets' of an entity in the context of subsection 152-20(1) of the Income Tax Assessment Act 1997 ?

Income tax: capital gains: small business concessions: does a person who has the power to remove the trustee of a discretionary trust and appoint a new trustee control the trust for the purposes of subparagraph 152-30(2)(c)(ii) of the Income Tax Assessment Act 1997 ?

Income tax: capital gains: small business concessions: can trustees or members of a complying superannuation fund 'control' the superannuation fund in the way described in section 152-30 of the Income Tax Assessment Act 1997 ?

Income tax: CGT small business concessions: unpaid present entitlements and the maximum net asset value test