ITAA 1997 s 152-30(5)

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 ?

Capital Gains Tax - Small Business Concessions - Connected Entities

CGT - Small Business Concessions - Discretionary Trusts

CGT small business concessions: discretionary trust - control test - deductible gift recipients - exempt entities

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

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