Legislation

ITAA 1997 s 152-220

ATO documents that consider ITAA 1997 s 152-220

4 documents

CGT - Small Business Retirement Exemption where capital proceeds are less than market value

Capital gains tax: Choice for small business retirement exemption

Capital Gains Tax: Extension of time to choose small business retirement exemption

Capital gains tax: Choice and the small business 50% reduction.