| Board's Report to the Treasurer | PDF |
RTF |
| A Post-implementation Review of the Quality and Effectiveness of the Small Business Capital Gains Tax Concessions in Division 152 of the Income Tax Assessment Act 1997 – Full Download |
N/A |
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| Preliminaries | ||
| Part A: Overview, recommendations and background to the review | ||
| Part B: Evaluation of the quality and effectiveness of the small business CGT concessions in Division 152 of the Income Tax Assessment Act 1997 | ||
| Part C: Evaluation of the compliance and administrative costs of the small business CGT concessions in Division 152 of the Income Tax Assessment Act 1997 | ||
| Appendix A: Division 152 of the Income Tax Assessment Act 1997 | N/A |
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| Appendix B: Submissions Received | ||
| Appendix C: Members and charter of the Board of Taxation, conflict of interest declaration |
