- The small business CGT concessions are very complex. In recent times they have undergone a number of changes and there have been a number of case decisions in relation to them. This session provided attendees with a comprehensive up-to-date guide on the small business CGT concessions as they now apply. The presenter ran through each of the requirements that need to be satisfied as well as each of the concessions themselves. In doing so he provided practical tips and guidance on how to get the most out of the concessions. Examples and case studies based on real life scenarios were used to illustrate the operation of the concessions.
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