• Basic conditions

    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

    To qualify for the small business roll-over you need to satisfy the basic conditions that apply to all the CGT small business concessions. There are roll-over conditions that must also be met.

    Last modified: 30 Jun 2009QC 27964