CGT Fundamentals 2026: Other Concessions for Small Businesses
Understand how small business CGT concessions work, including key eligibility conditions, exemptions and rollover provisions.
Understand how small business CGT concessions work, including key eligibility conditions, exemptions and rollover provisions.
In this session, we cover:
Small business 15-year exemption
Small business retirement exemption
Small business rollover
Active asset test and other eligibility conditions
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