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CGT - Small Business Retirement Exemption

Published on 23 Sep 97 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Measures recently introduced provide an exemption from CGT relating to the sale of a small business where the proceeds are used for retirement. An overview is provided and the treatment of the exempt amount as an ETP is also considered.

Author profiles:

Dawn JAMES

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David CARADUS

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Individual sessions

CGT - Small Business Retirement Exemption

Author(s):  David CARADUS,  Dawn JAMES

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