Step 1 Determine Whether YOU Satisfy THE Basic Conditions FOR THE Small Business CGT Concessions
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/forms-and-instructions/capital-gains-tax-concessions-for-small-business-guide-2007/2-applying-the-cgt-concessions-to-a-capital-gain-from-a-small-business-asset/step-1-determine-whether-you-satisfy-the-basic-conditions-for-the-small-business-cgt-concessions
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.