Legislation

ITAA 1997 s 152-30(2)

ATO documents that consider ITAA 1997 s 152-30(2)

4 documents

TD 2006/D29 (Finalised)replacedTD · 2006

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 ?

ATO ID 2002/921 (Withdrawn)withdrawnATO ID · 2002

CGT - Small Business Concessions - Discretionary Trusts

ATO ID 2003/846 (Withdrawn)withdrawnATO ID · 2003

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

ATO ID 2004/147 (Withdrawn)withdrawnATO ID · 2004

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