Commonwealth Consolidated Acts

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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.

Small business participation percentage



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