Adelaide Research & Scholarship
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https://hdl.handle.net/2440/58732
| Type: | Journal article |
| Title: | Changing CGT small business concessions - for better or worse? |
| Author: | Tretola, J. |
| Citation: | Revenue Law Journal, 2009; 19(1):1-20 |
| Publisher: | Bond University, Taxation & Corporate Research Centre |
| Issue Date: | 2009 |
| ISSN: | 1034-7747 |
| Statement of Responsibility: | John Tretola |
| Abstract: | This article reviews the significant changes that have been made to the CGT small business concessions legislation 2006-9 and focuses on whether these changes have improved access to the concessions. |
| Keywords: | CGT capital gains tax small business tax concessions ITAA 1997 |
| Rights: | Copyright 2009 John Tretola. |
| Published version: | http://epublications.bond.edu.au/cgi/viewcontent.cgi?article=1201&context=rlj |
| Appears in Collections: | Aurora harvest Business School publications |
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