ITAA 1997 s 152-40

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

Capital gains tax: active asset - strata unit in motel complex

CGT small business concessions: active asset test - disposal by LPR after taxpayer's death

CGT small business concessions: active asset - bank accounts

CGT small business concessions: active assets - Australian currency

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

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

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

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