ITAA 1997 s 152-40(3)

Income tax: capital gains: small business concessions: can a share in a company or an interest in a trust qualify as an active asset under subsection 152-40(3) of the Income Tax Assessment Act 1997 if the company or trust owns interests in another entity that satisfies the '80% test'?

CGT small business concessions: active assets - application of the 80% test to trust accounts

CGT small business concessions: active asset - joint ownership of a share

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

Income tax: capital gains: small business concessions: can a share in a company or an interest in a trust qualify as an active asset under subsection 152-40(3) of the Income Tax Assessment Act 1997 if the company or trust owns interests in another entity that satisfies the '80% test'?

CGT Small Business concessions/Active assets

CGT Small Business Concessions - 15 Year Exemption - sale of a CGT asset after retirement

CGT small business concessions: controlling individual - different income and capital beneficiaries

Capital gains tax: CGT discount and small business concessions - disposal of active asset by non-resident

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

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 - company liquidations and cancellation of shares - relevant business ceases