Legislation

ITAA 1997 s 152-310(3)

ATO documents that consider ITAA 1997 s 152-310(3)

3 documents

CGT small business retirement exemption: sale proceeds credited to a superannuation fund - Part IVA

CGT - Small Business Retirement Exemption where capital proceeds are less than market value

CGT small business retirement exemption - whether 'capital proceeds' received