Advanced guide to capital gains tax concessions for small business 2013–14

This guide has information about small business CGT concessions and is current for the 2013–14 income year. NAT 3359.

Last updated 17 March 2015

Introduction

This guide applies to capital gains tax (CGT) events that happened in 2013–14.

These instructions will help you understand and complete your Capital gains tax schedule 2014.

These instructions will help you fill in the Capital gains tax concession schedule.

Information on how to apply losses, concessions and the discount.

The basic conditions are contained in subdivision 152-A – Income Tax Assessment Act 1997.

The rules covering the small business 15-year exemption are contained in Subdivision 152-B of the Income Tax Assessment Act 1997.

These instructions will help you fill in the death and small business CGT concession schedule.

Information on earlier years CGT concessions for small business.

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