Step 9 Applying 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-guide-2013/part-b-completing-the-capital-gains-section-of-your-tax-return/step-9-applying-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.