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

Income tax: capital gains: can the clause 'the relevant business ceased to be carried on' in subparagraph 152-35(a)(ii) of the Income Tax Assessment Act 1997 be satisfied in the case of a taxpayer who sold the business to another?

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

Capital Gains Tax: small business concessions - active asset test - cessation of relevant business