ITAA 1997 s 152-40(1)(a)

Income tax: capital gains: are there any circumstances in which the premises used in a business of providing accommodation for reward may satisfy the active asset test in section 152-35 of the Income Tax Assessment Act 1997 notwithstanding the exclusion in paragraph 152-40(4)(e) of the Income Tax Assessment Act 1997 for assets whose main use is to derive rent?

Capital Gains Tax - Small Business Rollover Relief - Active Assets - Asset 'held ready for use'.

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 ?

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

CGT - small business concessions - active asset - ready for use

Capital gains tax: Small business roll-over - car as a replacement asset

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

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

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

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