Legislation

ITAA 1997 s 152-305(1)(b)

ATO documents that consider ITAA 1997 s 152-305(1)(b)

3 documents

Capital gains tax: small business concessions - retirement exemption - contribution to complying superannuation fund - transfer of real property

CGT small business concessions: retirement exemption - roll-over of ETP if individual under 55

CGT small business concessions: retirement exemption: eligible termination payment (ETP) roll-over - transfer of property