ITAA 1997 s 152-20(1)

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?

Compendium

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

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

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

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