ITAA 1997 s 152-30(1)

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 ?

Capital Gains Tax - Small Business Concessions - Connected Entities

Capital Gain Tax - small business concession - company connected with a discretionary trust

CGT - Small Business Concessions - Discretionary Trusts

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

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

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

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