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

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

Conditions you must meet

To apply the small business 50% active asset reduction, you only need to satisfy the basic conditions. There are no further requirements.

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
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