Commonwealth Consolidated Acts Commonwealth Consolidated ActsSection 322 - 30 of the Income Tax Assessment Act 1997 applies to CGT events happening after 17 October 2008.
Table of sections
328 - 1 Definitions
328 - 110 Working out whether you are a small business entity for the 2007 - 08 or 2008 - 09 income year--turnover for earlier income years
328 - 111 Access to certain small business concessions for former STS taxpayers that are winding up a business
328 - 112 Working out whether you are a small business entity for certain small business concessions--entities connected with you
328 - 115 When you stop using the STS accounting method
328 - 120 Continuing to use the STS accounting method
328 - 125 Meaning of STS accounting method
328 - 175 Choices made in relation to depreciating assets used in primary production business
328 - 180 Increased access to accelerated depreciation from 12 May 2015 to 30 June 2024
328 - 181 Full expensing--2020 budget time to 30 June 2022
328 - 182 Backing business investment
328 - 185 Depreciating assets allocated to STS pools
328 - 195 Opening pool balances for 2007 - 08 income year
328 - 200 General small business pool for the 2012 - 13 income year
328 - 440 Taxpayers who left the STS on or after 1 July 2005
328 - 445 Bonus deduction for upskilling employees of small business entities etc.
328 - 450 Expenditure eligible for the bonus deduction for upskilling employees of small business entities etc.
328 - 455 Technology investment boost deduction
328 - 460 What expenditure qualifies for the technology investment boost
328 - 465 Energy incentive
328 - 470 What expenditure qualifies for the energy incentive