Legislation

ITAA 1997 s 152-20

ATO documents that consider ITAA 1997 s 152-20

3 documents

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

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

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