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CGT small business concessions and contributions to super

Small business rollover

Section: 8.9

The small business rollover broadly allows a CGT rollover to apply where the proceeds from the sale of an active asset are used to purchase a replacement asset.

The eligibility rules for the small business rollover concessions are not included in this guide. Refer to the ATO website for further information.

Last modified: Wednesday, July 24, 2019