ITAA 1997 s 152-D

Income tax: consolidation: capital gains: is the significant individual condition in paragraph 152-305(2)(b) of the Income Tax Assessment Act 1997 (one of the conditions for the small business retirement exemption) applied to the head company of a consolidated group?

CGT small business concessions: retirement - choice made by beneficiary of deceased estate

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

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: small business concessions: must a taxpayer receive actual capital proceeds from a CGT event to qualify for the small business retirement exemption under Subdivision 152-D of the Income Tax Assessment Act 1997 ?

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?

Income tax: capital gains: small business concessions: must a taxpayer receive actual capital proceeds from a CGT event to qualify for the small business retirement exemption under Subdivision 152-D of the Income Tax Assessment Act 1997?

Capital Gains Tax: Small business relief - Change of choice from roll-over to retirement exemption

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

CGT small business retirement exemption: whether amount paid is 'unreasonable'

CGT small business concessions: retirement exemption - roll-over of ETP if individual under 55

CGT small business concessions: CGT event J2 and J3 - capital proceeds for retirement exemption

Capital gains tax: cost base of CGT asset owned by a company - requirement to index cost base

CGT small business concessions: retirement exemption: eligible termination payment (ETP) roll-over - transfer of property

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