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

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

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

CGT small business concessions: active asset - discretionary trust - connected entity - beneficiary control test

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