ITAA 1997 s 328-125(1)

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?

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

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