ITAA 1997 s 152-55(1)

Income tax: consolidation: capital gains: if a subsidiary member of a consolidated group sells an asset which is taken for income tax purposes to have been disposed of by the head company, is the controlling individual condition in paragraphs 152-110(1)(c) or 152-305(2)(b) of the Income Tax Assessment Act 1997 applied to the head company of the consolidated group?

Income tax: capital gains: if there is a change in the majority underlying interests in an asset owned by an entity, does the entity's ownership of the asset start from the change in majority underlying interests for the purpose of applying the tests in paragraphs 152-110(1)(b) and (c) of the Income Tax Assessment Act 1997?

Income tax: capital gains: are all classes of shares (other than redeemable shares) issued by a company taken into account in determining if the company has a controlling individual under subsection 152-55(1) of the Income Tax Assessment Act 1997 ?

Capital gains tax: small business relief - controlling individual of company

CGT: small business concessions - controlling individual - different share classes - same shareholder

CGT small business concessions: controlling individual - different share classes

CGT small business concessions: controlling individual - share carrying discretionary dividend rights

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