Active asset test

Capital Gains Tax - Small Business Rollover Relief - Active Assets - Asset 'held ready for use'.

CGT - small business concessions - active asset - just before the CGT event

Capital gains tax: small business roll-over/ replacement active asset/ main residence

Capital gains tax: active asset test: interest in property acquired at different times

CGT small business concessions: basic conditions - CGT event happening in relation to a CGT asset - forfeited deposit

CGT small business concessions: active assets - application of the 80% test to trust accounts

CGT small business concessions: active asset - joint ownership of a share

CGT small business concessions: active asset test - company liquidations and cancellation of shares - relevant business ceases

Income tax: capital gains: is a CGT asset that is leased by a taxpayer to a connected entity for use in the connected entity's business an active asset under section 152-40 of the Income Tax Assessment Act 1997?

Income tax: capital gains: small business concessions: can a share in a company or an interest in a trust qualify as an active asset under subsection 152-40(3) of the Income Tax Assessment Act 1997 if the company or trust owns interests in another entity that satisfies the '80% test'?

Income tax: capital gains: are there any circumstances in which the premises used in a business of providing accommodation for reward may satisfy the active asset test in section 152-35 of the Income Tax Assessment Act 1997 notwithstanding the exclusion in paragraph 152-40(4)(e) of the Income Tax Assessment Act 1997 for assets whose main use is to derive rent?

Income tax: can a company that carries on a business in a general sense as described in Taxation Ruling TR 2019/1 Income tax: when does a company carry on a business? but whose only activity is renting out an investment property claim the capital gains tax small business concessions in relation to that investment property?