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  

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(Repealed by No 41 of 2011)


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