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  • Basic conditions



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

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    To qualify for the small business rollover, you need to satisfy the basic conditions that apply to all the CGT small business concessions. You can choose to obtain a rollover even if you have not yet acquired a replacement asset or incurred expenditure on a capital improvement to an existing asset.

      Last modified: 18 Mar 2015QC 39821