ITAA 1997 s 152-35

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

Capital gains tax: CGT discount - application of Subdivision 152-E and Subdivision 124-B rollover

CGT small business concessions: active asset test - disposal by LPR after taxpayer's death

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

Capital gains tax: small business concessions - disposal of shares in non-resident company

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: extension of time for active asset - shares

CGT small business concessions: active asset test - relevant business where taxpayer owns shares

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

CGT: small business concessions - active asset test - deceased estate - period of ownership

Capital gains tax: Financial services reform regime - same owner rollover - Australian financial services licence - small business concessions - active asset test

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