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AriATO(Community Support)Community Support
7 June 2023

Hi @Piahso


The rollover concession isn't a payment. It's a type of measure that lets you defer paying capital gains. If you sell whats called an active asset and you buy a replacement then CGT will be worked out when you sell the replacement.


Try this link to our website to info about the small business roll-over.

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RE: can you buy a new franchise with no previous sales history with small business rollover concession? | ATO Community