Small business rollover



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 rules covering the small business rollover are contained in Subdivision 152-E of the Income Tax Assessment Act 1997. The small business rollover allows you to defer all or part of a capital gain made from a CGT event happening to an active asset.

    Last modified: 05 Jul 2013QC 28215