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INCOME TAX ASSESSMENT ACT 1997 - SECT 152.60 Meaning of CGT concession stakeholder

INCOME TAX ASSESSMENT ACT 1997 - SECT 152.60

Meaning of CGT concession stakeholder

    An individual is a CGT concession stakeholder of a company or trust at a time if the individual is:

  (a)   a * significant individual in the company or trust; or

  (b)   a spouse of a significant individual in the company or trust, if the spouse has a * small business participation percentage in the company or trust at that time that is greater than zero.

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