ITAA 1997 s 328-110

Elders Rural Services Australia Limited - Rural Products Prepayment Program

AG Warehouse Pty Ltd - June Prepayment Discount Scheme

Stela Agri Pty Ltd - Customer Prepay Flexi Agreement

National Rural Independents Ltd - Prepayment Program

Nutrien Ag Solutions Limited - PrePay Plus Agreement

Summit Rural (WA) Pty Limited - End of Season Scheme

North West Rural Supplies Pty Ltd - Prepayment Program

Yolla Producers Co-operative Society Ltd - Yolla Co-Op Prepayment Program

AgriShed Pty Ltd - AgriShed Gold Prepay agreement

Elders Rural Services Australia Limited - Rural Products Prepayment Program

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment

CGT small business concessions: maximum net asset value test - disregarded assets - dwellings

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment by spouse and children

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment - non-income producing use by others

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment - income producing use

Division 7A: trust entitlements

Capital Allowances: tax break - asset not part of a set