Conditions for a 15-year exemption from CGT; How to qualify for a 50 percent reduction in CGT; Availability of the retirement exemption; How the small business asset rollover is applied.O'ConnellAnnCathroGrantEBSCO_bspAustralian Tax Review
make gains during the year 2012/13, and they would be advised to do so if they can, these can be matched against the investment into the SEIS and will beexempt from CGT.Now the ordinary EIS offers 30% relief and deferral of gains, but this is a genuine exemption worth a further 28%...
The current range of CGT concessions available for small business operators in Australia is arguably the most generous regime of its kind anywhere in the world. There are four separate concessions potentially available to Australian taxpayers, namely, the 15 year exemption in Subdiv 152-B of the ...