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You may be able to use the small business rollover to defer all or part of a capital gain made from a CGT event. To qualify for the small business rollover, you need to satisfy the basic eligibility conditions for the small business CGT concessions.
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Choosing to obtain a rollover
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Acquiring the replacement asset
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Applying the small business rollover
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Your choice
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A further CGT event happens if you choose the rollover but certain conditions, such as purchasing a replacement asset, are not met by the end of the replacement asset period.
To use the small business rollover you must meet these conditions.
