Taxpayer unable to access small business CGT concessions - Doutch's case Background
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Taxpayer unable to access small business CGT concessions - Doutch's case

- 07 December 2016

In Doutch v FC of T [2016] FCAFC 166, the Full Federal Court has confirmed that a taxpayer was not entitled to the CGT small business concessions for a capital gain that arose on the disposal of mining tenements.