Division 152 of the Income Tax Assessment Act 1997 (‘ITAA 1997’) sets out the rules for taxpayers to access the CGT small business concessions (‘SBCs’). These concessions...
Small Business Restructure Rollover On 4 February 2016, the Tax Laws Amendment (Small Business Restructure Roll-over) Bill 2016 (‘the Bill’)was introduced into Parliament and received Royal Assent on...
