Published on 01 Aug 01
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The New Business Tax System (Capital Gains Tax) Bill 1999 received the Royal Assent on 10 December 1999 and has now been enacted. This gives effect to the streamlining and extension of the small business CGT concessions that was a key feature of the recommendations of the Ralph Review.
Current at 21 April 2014
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