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  • Small business rollover



    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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    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: 30 Mar 2021QC 44192