ITAA 1997 s 152-35(a)

CGT - small business concessions - active asset - just before the CGT event

Income tax: capital gains: can the clause 'the relevant business ceased to be carried on' in subparagraph 152-35(a)(ii) of the Income Tax Assessment Act 1997 be satisfied in the case of a taxpayer who sold the business to another?

Capital Gains: CGT Small Business Roll-over: Extension of time for active asset test.

CGT Small Business concessions/Active assets

CGT: Small business concessions - Extension of time for active asset test

CGT small business concessions: active asset test - sale of part of a business - not a cessation

CGT small business concessions: active asset test - sale of a business constitutes cessation

CGT small business concessions: active asset test - sale of former business premises - 'just before' the CGT event

CGT small business concessions: active asset test - company liquidations and cancellation of shares - relevant business ceases

Capital Gains Tax: small business concessions - active asset test - cessation of relevant business