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Alive and thriving – the revised regime for CGT small business concessions

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.

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Chris EVANS

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