Published on 01 Apr 07
by "THE TAX SPECIALIST" JOURNAL ARTICLE
The CGT small business concessions have recently undergone significant legislative and administrative amendment as a result of changes recommended by a review undertaken by the Board of Taxation. The concessions are now potentially even more generous and the changes will enable many small business taxpayers, who may not have previously been eligible, to access the reliefs.
Chris is a Professor, School of Taxation & Business Law, UNSW Australia, Extraordinary Professor, Department of Taxation, University of Pretoria, and Senior Research Fellow, Tax Law and Policy Research Group, Monash University.
- Current at
06 October 2016