ITAA 1997 s 328-125(1)(a)

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)

Capital Gains Tax: small business concessions - control of discretionary trust income paid or applied

CGT: small business concessions - whether appointor controls discretionary trust