ITAA 1997 s 152-40(1)

Income tax: capital gains: is a CGT asset that is leased by a taxpayer to a connected entity for use in the connected entity's business an active asset under section 152-40 of the Income Tax Assessment Act 1997?

Income tax: capital gains: is a CGT asset that is leased by a taxpayer to a connected entity for use in the connected entity's business an active asset under section 152-40 of the Income Tax Assessment Act 1997 ?

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?

Income tax: capital gains: is a bank account or cash on hand included in the numerator of the '80% test' calculation in paragraph 152-40(3)(b) of the Income Tax Assessment Act 1997 ?

Capital gains tax - small business concessions - active assets - trade debtors

CGT - small business concessions - active asset of a connected entity

Capital gains tax - Taxi licence: active asset

Capital gains tax: Small business relief - active asset - poker machine entitlement

Capital gains tax: Small business relief - active asset - freehold of a hotel

Capital gains tax: active asset - strata unit in motel complex

CGT small business concessions: active asset - bank accounts

CGT small business concessions: active assets - Australian currency

CGT Dairy industry deregulation: small business concessions - active asset - payment right

CGT small business concessions: active asset - main use of asset where part business and part rental use

CGT small business concessions: active asset - commercial storage facility

CGT small business concessions: active asset - holiday apartments

CGT small business concessions: active assets - commercial rental properties

CGT small business concessions: active asset - boarding house

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

CGT small business concessions: active asset - intangible asset used in a connected entity's business