Legislation

ITAA 1997 s 328-125(2)(a)

ATO documents that consider ITAA 1997 s 328-125(2)(a)

2 documents

TD 2006/68currentTD · 2006

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?

ATO ID 2010/106currentATO ID · 2010

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