Additional Conditions IF THE CGT Asset IS A Share OR Trust Interest
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/incentives-and-concessions/small-business-cgt-concessions/small-business-cgt-concessions-eligibility-conditions/additional-conditions-if-the-cgt-asset-is-a-share-or-trust-interest
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