Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 152.210

  (1)   The * capital gain, as reduced under section   152 - 205, may also qualify for:

  (a)   the small business retirement exemption (see Subdivision   152 - D); or

  (b)   a small business roll - over (see Subdivision   152 - E);

or both.

  (2)   If it qualifies for both of those concessions, you may choose which order to apply them in.