Basic conditions

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

CGT small business concessions: basic conditions - CGT event happening in relation to a CGT asset - granting of a lease

Small business concessions: connected entities - 'control' of an unadministered deceased estate

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment

CGT small business concessions: maximum net asset value test - disregarded assets - dwellings

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment by spouse and children

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment - non-income producing use by others

CGT small business concessions: maximum net asset value test - disregarded assets - asset being used solely for personal use and enjoyment - income producing use

CGT small business concessions: basic conditions - CGT event happening in relation to a CGT asset - granting an option

Capital gains tax - direct small business participation percentage in a trust - meaning of 'distributions of income' and capital

Income tax: CGT small business concessions: small business participation percentage - trust where entities have entitlement to all income and capital of the trust

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: are all classes of shares (other than redeemable shares) issued by a company taken into account in determining if the company has a significant individual under section 152-55 of the Income Tax Assessment Act 1997?

Income tax: capital gains: small business concessions: what 'liabilities' are included in the calculation of the 'net value of the CGT assets' of an entity in the context of subsection 152-20(1) of the Income Tax Assessment Act 1997?