ITAA 1997 s 152-C

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

Capital gains tax - former 50 per cent Goodwill exemption - related business

Capital gains tax: Choice for small business retirement exemption

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

Capital gains tax: small business 50% reduction - trustee assessed under section 99A of the Income Tax Assessment Act 1936