ITAA 1997 s 152-30

Research and Development Tax Offset: Exempt entity registered holder of shares but tax paying entity beneficial owner

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: capital gains: small business concessions: is an entity that has a 'controller' under section 152-30 of the Income Tax Assessment Act 1997 necessarily a small business CGT affiliate under paragraph 152-25(1)(b) of the Income Tax Assessment Act 1997 of that 'controller'?

Income tax: capital gains: small business concessions: is an entity that has a 'controller' under section 152-30 of the Income Tax Assessment Act 1997 necessarily a small business CGT affiliate under paragraph 152-25(1)(b) of the Income Tax Assessment Act 1997 of that 'controller'?

CGT - small business concessions - active asset of a connected entity

CGT - Small Business Concessions - Discretionary Trusts

CGT small business concessions: connected entities - 'control' of a superannuation fund

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

CGT small business concessions: active asset - discretionary trust - connected entity - beneficiary control test

Capital Gains Tax: small business concessions - connected entities - control of discretionary trust with tax loss - nomination of controllers

Capital Gains Tax: small business concessions - connected entities - 'control' of an unadministered deceased estate