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Comparison of changes to small business CGT concessions since 2006

 
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Overview

There have been several changes to the small business capital gains tax (CGT) concessions that apply for the 2006-07, 2007-08 and 2008-09 income years. This document compares the changes in the law for those income years.

The changes include those that have been made to the:

  • eligibility thresholds
  • basic eligibility conditions
  • grouping rules, and
  • conditions within some of the concessions.

Last Modified: Thursday, 28 June 2012
 
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