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Changes to the capital gains tax (CGT) concessions for small business 2007-08

 
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Introduction

Changes to the eligibility thresholds make it easier to access a range of existing concessions for small business entities. These concessions include the capital gains tax (CGT) concessions for small business.

There were two rounds of changes that apply for 2007-08. The first round became law in June 2007. The second round became law in June 2009 and the changes apply retrospectively for 2007-08.

The following information outlines how the changes affect the capital gains tax (CGT) concessions for small business.

Last Modified: Thursday, 28 June 2012
 
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