Improving the integrity of the small business CGT concessions

This consultation process has now been completed. Submissions available
Consultation Type
Draft Legislation

Key Documents

In the 2017-18 Budget as part of its tax integrity package, the Government announced that, from 1 July 2017, the tax law will be amended so that a taxpayer will only be able to access the small business CGT concessions in respect of assets that are used in a small business, or which represent an ownership interest in the small business.

The Government is seeking stakeholders’ views on the exposure draft legislation and accompanying explanatory materials implementing these changes.


18 submissions were received for this consultation.

Accru Harris Orchard - pdf 26.43 KB
BDO - pdf 31.48 KB
Cleary Hoare Solicitors - pdf 289.05 KB
Crowe Horwath - pdf 112.63 KB
DSM Advisory - pdf 15.74 KB
Finkelstein Hickmott - pdf 18.06 KB
Hayes Knight - pdf 393.4 KB
Inventure - pdf 790.57 KB
KDA Group - pdf 281.42 KB
MC Tax Advisors - pdf 769.81 KB
Morgan, F John - pdf 12.87 KB
PVW Partners - pdf 1.51 MB
Roberts & Morrow - pdf 18.83 KB
The Tax Institute - pdf 583.57 KB
Velocity Legal - pdf 387.79 KB