ITAA 1997 s 152-35(b)

Capital gains tax: active asset test: interest in property acquired at different times

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?

CGT Small Business concessions/Active assets

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