Charities Definition

Post-implementation review of the quality and effectiveness of the small business capital gains tax concessions

The Board's Report on its post-implementation review of the small business capital gains tax concessions was released publicly on 9 May 2006. The Board's recommendations and the then Government's response to the report are outlined in the Treasurer's Press Release No 038 of 9 May 2006.

Submissions made to the Board for this review are available on this website.


Documents relating to the Board's report can be downloaded from the following table.

 

PDF
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Board's Report to the Treasurer
Submissions