Subpart CB—Income from business or trade-like activities

Contents

CB 1Amounts derived from business
CB 2Amounts received on disposal of business assets that include trading stock
CB 3Profit-making undertaking or scheme
CB 4Personal property acquired for purpose of disposal
CB 5Business of dealing in personal property
CB 6ADisposal within 2 years: bright-line test for residential land
CB 6Disposal: land acquired for purpose or with intention of disposal
CB 7Disposal: land acquired for purposes of business relating to land
CB 8Disposal: land used for landfill, if notice of election
CB 9Disposal within 10 years: land dealing business
CB 10Disposal within 10 years: land development or subdivision business
CB 11Disposal within 10 years of improvement: building business
CB 12Disposal: schemes for development or division begun within 10 years
CB 13Disposal: amount from major development or division and not already in income
CB 14Disposal: amount from land affected by change and not already in income
CB 15Transactions between associated persons
CB 15BWhen land acquired
CB 15CCouncil-controlled organisations and other companies
CB 16AMain home exclusion for disposal within 2 years
CB 16Residential exclusion from sections CB 6 to CB 11
CB 17Residential exclusion from sections CB 12 and CB 13
CB 18Residential exclusion from section CB 14
CB 19Business exclusion from sections CB 6 to CB 11
CB 20Business exclusion from sections CB 12 and CB 13
CB 21Farm land exclusion from sections CB 12 and CB 13
CB 22Farm land exclusion from section CB 14
CB 23Investment exclusion from sections CB 12 and CB 13
CB 23BLand partially disposed of or disposed of with other land
CB 24Disposal of timber or right to take timber
CB 25Disposal of land with standing timber
CB 26Disposal of certain shares by portfolio investment entities
CB 27Income equalisation schemes
CB 27BEntering partners’ livestock income [Repealed]
CB 28Environmental restoration accounts
CB 29Disposal of minerals
CB 30Disposal of patent applications or patent rights
CB 31Disposal of business: transferred employment income obligations
CB 32Property obtained by theft
CB 32BOwners of look-through companies
CB 32CDividend income for first year of look-through company
CB 33Amounts derived by mutual associations
CB 34Amounts derived by members from mutual associations
CB 35Amounts of income for partners
CB 36Disposal of emissions units