Legislation

ITAA 1997 s of these changes, the connected entity rules previously contained in section 152-30

ATO documents that consider ITAA 1997 s of these changes, the connected entity rules previously contained in section 152-30

1 document

TD 2006/67WwithdrawnTD · 2006

Income tax: capital gains: small business concessions: does a person who has the power to remove the trustee of a discretionary trust and appoint a new trustee control the trust for the purposes of subparagraph 152-30(2)(c)(ii) of the Income Tax Assessment Act 1997?