Restructures

Capital Allowances: balancing adjustment event on the theft of a depreciating asset

CGT small business concessions: connected entities - indirect control - subsection 328-125(7)

Small Business Concessions: small business entity test - annual turnover - business carried on part year only

Small Business Restructure Roll-over: genuine restructure of an ongoing business and related matters

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?