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CGT Small Business Rollover/Exemptions

Published on 17 Oct 97 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses CGT small business rollover/exemptions including: What is a small business? - threshold criteria; Calculation of nett non-goodwill and goodwill gain; What gains can be offset against new assets acquired?; Retirement exemption - how hard is it to get?

This was presented at Tax Intensive Seminar.

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CGT Small Business Rollover/Exemption

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