30 Apr 077 Changes to the small business CGT concessions
The ATO has published a factsheet entitled "Changes to the small business capital gains tax (CGT) concessions" summarising the changes that have been made to the small business CGT concessions. These changes apply to CGT events that happen in the 2006-07 and later income years. For a copy, go here
The ATO's "Guide to capital gains tax concessions for small business " and the ATO's "Advanced guide to capital gains tax concessions for small business " are in the course of being updated.