ITAA 1997 s 152-15

Capital Gains Tax - Small Business Concessions - Connected Entities

CGT - Small Business Concessions - Discretionary Trusts

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

CGT small business concessions: net asset test - connected entities - Commissioner's discretion to determine control of entity

CGT small business concessions: maximum net asset value test - net value of the CGT assets - liabilities 'related to' the assets

CGT small business concessions: maximum net asset value test - net value of the CGT assets - contingent liabilities

CGT Small business concessions: maximum net asset value test - net value of the CGT assets - lowest possible net value is zero

Capital Gains Tax: small business concessions - small business CGT affiliate - permanently separated spouse

CGT small business concessions: discretionary trust - connected entity - maximum net asset value

Capital gains tax: small business CGT concessions - net asset test - control of discretionary trust - power to remove and appoint trustee

Capital Gains Tax: small business concessions - maximum net asset value test - non-resident's worldwide assets

Capital Gains Tax: small business concessions - control of discretionary trust income paid or applied