ITAA 1997 s 152

CGT small business concessions: active asset - commercial storage facility

CGT small business concessions - small business CGT affiliate

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

CGT small business concessions: active asset - holiday apartments

CGT small business concessions: active assets - commercial rental properties

CGT small business concessions: active asset - boarding house

CGT small business concessions: active asset test - relevant business where taxpayer owns shares

CGT small business concessions: active asset test - sale of former business premises - 'just before' the CGT event

CGT small business concessions: active asset test - company liquidations and cancellation of shares - relevant business ceases

CGT small business concessions: net asset test - connected entities - Commissioner's discretion to determine control of entity

CGT small business concessions: connected entities - 'control' of a superannuation fund

CGT small business concessions: maximum net asset value test - net value of the CGT assets - liabilities 'related to' the assets

CGT small business concessions: maximum net asset value test - net value of the CGT assets - contingent liabilities

CGT Small business concessions: maximum net asset value test - net value of the CGT assets - lowest possible net value is zero

CGT small business concessions: active asset test - carbon sequestration right granted by landowner

CGT: small business concessions - active asset test - deceased estate - period of ownership

CGT small business concessions: active asset - discretionary trust - connected entity - beneficiary control test

Capital gains tax: Financial services reform regime - same owner rollover - Australian financial services licence - small business concessions - active asset test

Capital gains tax: small business CGT concessions - net asset test - control of discretionary trust - power to remove and appoint trustee

CGT small business concessions: active asset - intangible asset used in a connected entity's business