ITAA 1997 s 152-50

Income tax: consolidation: capital gains: does the single entity rule in section 701-1 of the Income Tax Assessment Act 1997 affect the application of the controlling individual test in paragraph 152-10(2)(a) when a CGT event happens to a share or trust interest that is a membership interest in a subsidiary member (company or trust) of a consolidated group?

Income tax: capital gains: small business concessions: is the rollover of an eligible termination payment from a discretionary trust to a superannuation fund, in relation to an employee who is also a beneficiary of the trust, a 'distribution of income or capital' under subsection 152-55(3) of the Income Tax Assessment Act 1997 for the purposes of the controlling individual test?

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

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

Consolidation: capital gains tax - CGT small business retirement exemption - controlling individual test

CGT small business concessions: retirement exemption - eligible termination payment (ETP) - whether ETP is a distribution to a beneficiary