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Advanced guide to capital gains tax concessions for small business 2009-10

 
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Last Modified: Wednesday, 20 April 2011
 
Table of contents
Introduction
What is new
About capital gains tax
About CGT concessions
Applying losses, the concessions and the discount
Basic conditions for the small business CGT concessions
Small business 15-year exemption
Small business 50% active asset reduction
Small business retirement exemption
Small business rollover
Death and the small business CGT concessions
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