Published on 01 May 09
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article examines the changes to the small business CGT concessions in Div 152 ITAA97 first announced by the Treasurer in the 2008-09 Budget in May 2008 and now contained in Tax Laws Amendment (2009 Measures No 2) Bill 2009. Intended to increase access to the small business CGT concessions, this article suggests that the changes could instead have a tendency to reduce access to the concessions.
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