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Advanced guide to capital gains tax concessions for small business 2010-11

 
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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.

The order in which to apply the discount and concessions

Flowchart to illustrate capital gains made during an income year

Sections within How do you apply losses, concessions and the discount?

Last Modified: Wednesday, 1 February 2012
 
Table of contents
Introduction
What is new?
About capital gains tax
About CGT concessions
How do you apply losses, 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
More information
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