ITAA 1997 s 152-40(4)

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: 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?

Income tax: when does a company carry on a business?

Capital gains tax: small business roll-over/ replacement active asset/ main residence

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: 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?

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 - 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