Commonwealth Consolidated Acts Commonwealth Consolidated ActsA small business roll - over allows you to defer the making of a capital gain from a CGT event happening in relation to one or more small business assets if the basic conditions in Subdivision 152 - A are satisfied for the gain.
You may choose not to apply the concession in section 152 - 205 (small business 50% reduction) before this one. For an additional exemption, see also Subdivision 152 - D (small business retirement exemption).
Table of sections
Operative provisions
152 - 410 When you can obtain the roll - over
152 - 415 What the roll - over consists of
152 - 420 Rules where an individual who has obtained a roll - over dies
152 - 430 15 - year rule has priority