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Small business CGT concessions paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 05 Mar 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • basic conditions for relief
  • small business CGT concepts
  • basic threshold tests
  • active asset
  • small business 15-Year exemption
  • small business active asset 50% reduction 
  • small business retirement exemption 
  • small business roll-over.

Author profile

Corey BEAT
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Small business CGT concessions

Author(s):  Corey BEAT

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