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Advanced guide to CGT concessions for small business 2009-10

This guide explains the CGT concessions available to small business and the conditions that must be met to apply.

Last updated 19 April 2011


This guide is current for CGT events happening in the 2009-10 income year.

For CGT events happening in earlier years, this version of the guide should not be used as the information may have changed. Refer to Capital gains tax - home for earlier versions of this guide.

This guide explains the capital gains tax (CGT) concessions available for small business that are contained in Division 152 of the Income Tax Assessment Act 1997 (ITAA 1997). These concessions apply to CGT events happening after 11.45am, by legal time in the Australian Capital Territory, on 21 September 1999.

This publication can be downloaded in Portable Document Format (PDF): Advanced guide to capital gains tax concessions for small business 2009-10 (NAT 3359, PDF 380KB)This link will download a file

This guide does not explain how the concessions apply to a consolidated group of entities.