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focus onarrowOur FocusOn documents are comprehensive overviews.
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Topics covered in this FocusOn

bulletCGT relief for small business
bulletEligibility criteria
Small business entity
Maximum net asset value test
Active Assets
bulletThe small business CGT concessions
15 year asset test excemption
50% active asset reduction
Retirement exemption
Rollover relief

 

Bruce Saward

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