• Capital gains tax small business retirement exemption amount - label T

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    If you claimed the capital gains tax small business retirement exemption, write the amount at T.

    If you received an eligible termination payment (ETP) from a company or trust which claimed the capital gains tax small business retirement exemption and all or part of that ETP included a CGT component, you must show the amount of that CGT component at T.

    Include at T amounts for which the capital gains tax small business retirement exemption has been claimed in relation to capital gains made from CGT events both before and after 11.45 am on 21 September 1999.

    Last modified: 18 Sep 2009QC 18323