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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

Division 152 - Small business relief    View history reference

Subdivision 152-A - Basic conditions for relief under this Division    View history reference

CGT concession stakeholder

SECTION 152-60  

152-60  Meaning of CGT concession stakeholder  

 View history reference
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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