INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 152 - Small business relief  

Subdivision 152-A - Basic conditions for relief under this Division  

Significant individual test

SECTION 152-50   152-50   Significant individual test  


An entity satisfies the significant individual test if the entity had at least one *significant individual just before the *CGT event.

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