ITAA 1997 s 328-130(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: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment by spouse and children