Legislation

ITAA 1997 s of a capital gain under the small business retirement exemption if, amongst other things, the conditions set out in section 152-325

ATO documents that consider ITAA 1997 s of a capital gain under the small business retirement exemption if, amongst other things, the conditions set out in section 152-325

3 documents

ATO ID 2002/494currentATO ID · 2002

CGT small business concessions - retirement exemption - making an eligible termination payment years later.

ATO ID 2002/493 (Withdrawn)withdrawnATO ID · 2002

CGT small business concessions - retirement exemption - CGT concession stakeholder a director and an employee.

ATO ID 2002/566 (Withdrawn)withdrawnATO ID · 2002

CGT small business concessions - retirement exemption - making eligible termination payments in instalments