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Small business CGT concessions paper

Published on 08 Apr 14 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • basic conditions for relief
  • small business CGT concepts
  • basic threshold tests
  • active asset
  • small business roll-over.

Author profile:

Corey BEAT
Current at 21 May 2014 Click here to expand/collapse more articles by Corey BEAT.
 

 

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