ato

 
 
Show download pdf controls
Show print controls

  • Basic conditions for the small business CGT concessions

    Attention

    Warning:

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

    End of attention

    The basic conditions are contained in Subdivision 152-A of the Income Tax Assessment Act 1997).

    Last modified: 10 Sep 2007QC 27357