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About CGT concessions

How to use the capital gains tax (CGT) discount and information about CGT small business concessions.

Last updated 11 August 2021

If you made a capital gain from a CGT event that happened after 11.45am on 21 September 1999 (such as the disposal of a CGT asset), you may be able to reduce the capital gain using either or both of the following:

  • the CGT discount
  • one or more of the four CGT concessions available for small business.

QC24432