ITAA 1997 s 152-A

Income tax: consolidation: capital gains: if an entity makes a capital gain prior to becoming a subsidiary member of a consolidated group, can it choose to apply the small business roll-over under Subdivision 152-E of the Income Tax Assessment Act 1997 after it has become a member of the group?

CGT small business concessions - retirement exemption - making an eligible termination payment years later.

Capital gains tax: Choice and the small business roll-over

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

Capital gains tax: small business concessions - retirement exemption - contribution to complying superannuation fund - transfer of real property

Income tax: capital gains: small business concessions: is an entity that has a 'controller' under section 152-30 of the Income Tax Assessment Act 1997 necessarily a small business CGT affiliate under paragraph 152-25(1)(b) of the Income Tax Assessment Act 1997 of that 'controller'?

CGT Small Business Concessions - 15 Year Exemption - sale of a CGT asset after retirement

CGT small business concessions - retirement exemption - CGT concession stakeholder a director and an employee.

CGT small business concessions - retirement exemption - making eligible termination payments in instalments

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

Capital gains tax: Choice for small business retirement exemption

Capital Gains Tax: Extension of time to choose small business retirement exemption

Capital gains tax: Extension of time to choose the small business roll-over

Capital gains tax: Choice and the small business 50% reduction.

Capital gains tax: small business roll-over - function of replacement asset

CGT small business roll-over: replacement asset acquired by different entity

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

CGT small business retirement exemption - whether 'capital proceeds' received

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

CGT small business concessions: retirement exemption - retirement