Guide to capital gains tax concessions for small business 2008–09

Information about capital gains tax (CGT).

Understand what capital gains tax is.

What capital gains tax (CGT) records you need to keep including an example of a CGT asset register.

How to use the CGT discount, small business CGT concessions and how CGT concessions work.

Work out if you meet the basic conditions for one or more of the small business capital gains tax (CGT) concessions.

Work out what capital gains tax (CGT) concessions you can claim.

See definitions of capital gains tax (CGT) terms.