Miscellaneous 2006

Small Business CGT

Source: Western Australia

Published Date: 24 Feb 2006


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Topics covered in this seminar presentation include:

  • Consequences of allocation of sale price and the effect of receiving sale proceeds in different ways
  • CGT discount
  • Small business CGT concessions
  • Pre-conditions for small business CGT relief
  • 15 year exemption
  • Small business 50% reduction
  • Retirement exemption
  • Small business roll-over relief
  • Sale of business case study
  • Practical case studies

Individual Session

Small Business CGT

Author(s): Sandra Rodman
Materials from this session:


  • Published By: Sandra Rodman
  • Published On:24 Feb 2006
  • Took place at:Old Swan Brewery, Perth

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Miscellaneous 2006

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