Legislation

ITAA 1997 s 152-305(2)(b)

ATO documents that consider ITAA 1997 s 152-305(2)(b)

2 documents

TD 2004/46currentTD · 2004

Income tax: consolidation: capital gains: is the significant individual condition in paragraph 152-305(2)(b) of the Income Tax Assessment Act 1997 (one of the conditions for the small business retirement exemption) applied to the head company of a consolidated group?

ATO ID 2004/43 (Withdrawn)withdrawnATO ID · 2004

Consolidation: capital gains tax - CGT small business retirement exemption - controlling individual test