ITAA 1997 s 152-310(2)

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

CGT small business retirement exemption - whether 'capital proceeds' received

CGT small business concessions: retirement exemption - retirement

CGT small business concessions - retirement exemption - requirement to make ETP requires termination of employment

CGT small business concessions: retirement exemption - roll-over of ETP if individual under 55

CGT small business concessions: retirement exemption: eligible termination payment (ETP) roll-over - transfer of property