Skip to main content
shopping_cart

Your shopping cart is empty

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.

Author profile:

Author Photo - Christopher Evans
Prof Christopher Evans
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 01 October 2016 Click here to expand/collapse more articles by Chris EVANS.
 
Copyright Statement