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Small business CGT concessions paper

Published on 05 Mar 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • basic conditions for relief
  • small business CGT concepts
  • basic threshold tests
  • active asset
  • small business 15-Year exemption
  • small business active asset 50% reduction 
  • small business retirement exemption 
  • small business roll-over.

Author profile:

Corey BEAT

Click here to expand/collapse more articles by Corey BEAT.
 
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