1997

CGT - Small Business Retirement Exemption

Source: QLD

Published Date: 23 Sep 1997

 
Measures recently introduced provide an exemption from CGT relating to the sale of a small business where the proceeds are used for retirement. An overview is provided and the treatment of the exempt amount as an ETP is also considered.

CGT - Small Business Retirement Exemption

Author(s): David Caradus , Dawn James

Details

  • Published On:23 Sep 1997
  • Took place at:Brisbane Park Royal, Brisbane

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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1997

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