Search for     
ato.gov.au        Corporate section only        
Advanced search
Search tips
> Businesses >   
 

Advanced guide to capital gains tax concessions for small business 2008-09

 
Increase text size Decrease text size
 
Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

Small business 50% active asset reduction

The rules covering the small business 50% active asset reduction are contained in Subdivision 152-C of the Income Tax Assessment Act 1997.

Sections within Small business 50% active asset reduction

Last Modified: Wednesday, 16 March 2011
 
Table of contents
Introduction
What is new
About capital gains tax
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
More information
Give us your feedback
 
© Australian Taxation Office for the Commonwealth of Australia
Top of page
More information on page