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  • Guide to capital gains tax concessions for small business 2013–14

    About this guide



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

    End of attention

    You can download this publication in Portable Document Format (PDF) – download Guide to capital gains tax concessions for small business 2013-14 (NAT 8384, PDF, 354KB).

    This guide provides general information about the capital gains tax (CGT) concessions available for small business. It is current for the 2013–14 income year. For CGT events that occurred in other years, see the version of this guide for that year in Publications.

    The concessions may apply to CGT events that happen after 11.45am, by legal time in the Australian Capital Territory, on 21 September 1999.

    Terms we use

    This guide deals with the special CGT concessions available to you as a small business operator, not with your personal CGT obligations.

    We assume you have a basic understanding of how the CGT system works.

    When we say you or your business in this guide, we are talking about you conducting a small business as:

    • an individual (such as a sole trader)
    • a partner in a partnership
    • a company or a trust.

    When we say your child, in this guide, we mean your child under 18 years.

      Last modified: 11 Aug 2021QC 39823