ITAA 1997 s 152-30(1)(a)

Income tax: capital gains: small business concessions: does a person who has the power to remove the trustee of a discretionary trust and appoint a new trustee control the trust for the purposes of subparagraph 152-30(2)(c)(ii) of the Income Tax Assessment Act 1997 ?

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: does a person who has the power to remove the trustee of a discretionary trust and appoint a new trustee control the trust for the purposes of subparagraph 152-30(2)(c)(ii) of the Income Tax Assessment Act 1997?

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 CGT concessions - net asset test - control of discretionary trust - power to remove and appoint trustee