ITAA 1997 s 152-40

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: are the active assets of a partnership, in which a foreign company is a partner, active foreign business assets of the foreign company for the purposes of the capital gains tax participation exemption provisions contained in Subdivision 768-G of the Income Tax Assessment Act 1997?

Income tax: treatment of payments received by members of the Tobacco Co operative of Victoria Limited for the termination of Grower's Agreements

Income tax: Jubilee Almonds No. 1-5 Syndicates

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

CGT - small business concessions - active asset - just before the CGT event

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

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

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 ?

Income tax: do the active assets of a partnership, in which a foreign company is a partner, constitute active foreign business assets of the foreign company for the purposes of the capital gains tax participation exemption provisions contained in Subdivision 768-G of the Income Tax Assessment Act 1997?

CGT Small Business Concessions - meaning of 'active asset'

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

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

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

CGT - Contingent and unascertainable amounts and the small business concessions