INCOME TAX ASSESSMENT ACT 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-3
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CAPITAL GAINS AND LOSSES: SPECIAL TOPICS
(Repealed by No 41 of 2011)
Division 152
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Small business relief
Subdivision 152-A
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Basic conditions for relief under this Division
Active asset test
SECTION 152-42
152-42
Trustee of discretionary trust may nominate beneficiaries to be controllers of trust
(Repealed by No 41 of 2011)
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