Step 6 Determine Whether YOU Qualify FOR THE Small Business 50 Active Asset Reduction
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-6-determine-whether-you-qualify-for-the-small-business-50-active-asset-reduction
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.