• Comparison of changes to small business CGT concessions since 2006

    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
    • conditions within some of the concessions.
      Last modified: 21 Jun 2016QC 21145