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.
"‘Changing CGT Small Business Concessions - For Better Or Worse?’,"
Revenue Law Journal:
1, Article 5.
Available at: http://epublications.bond.edu.au/rlj/vol19/iss1/5