Income Tax Assessment Act 1997
View history note
Hide history noteThe *capital gain, as reduced under section 152-205 , may also qualify for:
(a) the small business retirement exemption (see Subdivision 152-D ); or
(b) a small business roll-over (see Subdivision 152-E );
or both.
152-210(2)
If it qualifies for both of those concessions, you may choose which order to apply them in.
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