ITAA 1997 s 152-E

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?

Capital gains tax: small business roll-over/ replacement active asset/ main residence

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

Capital gains tax: CGT discount - application of Subdivision 152-E and Subdivision 124-B roll-over

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 replacement asset roll-over under Subdivision 152-E of the Income Tax Assessment Act 1997 if it acquires a replacement asset after it has joined the consolidated group?

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

Capital gains tax: Small business relief - replacement asset acquired by different entity

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

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

Capital gains tax: CGT discount - application of Subdivision 152-E and Subdivision 124-B rollover

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

CGT small business concessions: active asset test - sale of part of a business - not a cessation

CGT small business concessions: active asset test - sale of a business constitutes cessation

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