Step 5 Determine Whether THE Capital Gain IS From A Depreciating Asset
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-2008/applying-the-cgt-concessions-to-a-capital-gain-from-a-small-business-asset/step-5-determine-whether-the-capital-gain-is-from-a-depreciating-asset
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