Connected With Control OF A Partnership Company OR Trust Except A Discretionary Trust
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/advanced-guide-to-cgt-concessions-for-small-business-2013/basic-conditions-for-the-small-business-cgt-concessions/when-an-entity-is-connected-with-you/connected-with-control-of-a-partnership-company-or-trust-except-a-discretionary-trust
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.