Legislation

ITAA 1997 s of the legislative changes associated with the Small Business Alignment measure applying to CGT events happening in the 2007-08 or later income years, Tax Laws Amendment (Small Business) Act 2007 repealed the small business CGT affiliate definition in section 152-25

ATO documents that consider ITAA 1997 s of the legislative changes associated with the Small Business Alignment measure applying to CGT events happening in the 2007-08 or later income years, Tax Laws Amendment (Small Business) Act 2007 repealed the small business CGT affiliate definition in section 152-25

1 document

TD 2006/79WwithdrawnTD · 2006

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'?