ITAA 1997 s 328-130

Base rate entities and base rate entity passive income

Compendium

Research and development activities conducted overseas for foreign related entities

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

Income tax: capital gains: small business concessions: is an entity that has a 'controller' under section 152-30 of the Income Tax Assessment Act 1997 necessarily a small business CGT affiliate under paragraph 152-25(1)(b) of the Income Tax Assessment Act 1997 of that 'controller'?