The proposed changes to the small business capital gains tax concession are now law. In this podcast episode, you’ll hear from Mark Morris CPA, Professor of Practice at La Trobe University, as he discusses the major outcomes arising under this law. He uses practical examples to explain the complexities of the new law, outlines the four conditions that must be met to make a claim and how there are enormous benefits to clients if applied correctly. Mark is in conversation with Gavan Ord, Manager – Business and Investment Policy, at CPA Australia.