ITAA 1997 s 152

Income tax: capital gains: can the clause 'the relevant business ceased to be carried on' in subparagraph 152-35(a)(ii) of the Income Tax Assessment Act 1997 be satisfied in the case of a taxpayer who sold the business to another?

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: are there any circumstances in which the premises used in a business of providing accommodation for reward may satisfy the active asset test in section 152-35 of the Income Tax Assessment Act 1997 notwithstanding the exclusion in paragraph 152-40(4)(e) of the Income Tax Assessment Act 1997 for assets whose main use is to derive rent?

Income tax: capital gains: is a bank account or cash on hand included in the numerator of the '80% test' calculation in paragraph 152-40(3)(b) of the Income Tax Assessment Act 1997 ?

Income tax: capital gains: application of CGT event K6 (about pre-CGT shares and pre-CGT trust interests) in section 104-230 of the Income Tax Assessment Act 1997

CGT Small Business concessions/Active assets

Capital Gains Tax: CGT small business relief: small business CGT affiliate

Capital gains tax - small business concessions - active assets - trade debtors

CGT - Small Business Retirement Exemption where capital proceeds are less than market value

Capital gains tax: Choice for small business retirement exemption

CGT - Contingent and unascertainable amounts and the small business concessions

CGT - Small Business Concessions - Discretionary Trusts

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

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

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

CGT small business concessions: active asset - bank accounts

CGT small business concessions: active assets - Australian currency

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

CGT Dairy industry deregulation: small business concessions - active asset - payment right

CGT small business concessions: active asset - main use of asset where part business and part rental use