ITAA 1997 s 328-125

Base rate entities and base rate entity passive income

Collection from goods and services tax (GST) groups, GST joint ventures and other entities of debts arising from indirect tax laws

Income tax: capital gains: small business concessions: can trustees or members of a complying superannuation fund 'control' the superannuation fund in the way described in section 328-125 of the Income Tax Assessment Act 1997?

Income tax: Jubilee Almonds No. 1-5 Syndicates

Research and development activities conducted overseas for foreign related entities

CGT small business concessions: connected entities - indirect control - subsection 328-125(7)

Small business concessions: connected entities - 'control' of an unadministered deceased estate

Income tax: aggregated turnover - application of the public entity exception to the indirect control test

Income tax: capital gains: small business concessions: does a person who has the power to remove the trustee of a discretionary trust and appoint a new trustee control the trust for the purposes of subparagraph 152-30(2)(c)(ii) of the Income Tax Assessment Act 1997?