Treasury Laws Amendment (Tax Reform No. 1) Bill 2026, Income Tax Rates Amendment (Tax Reform No. 1) Bill 2026

Senator CHANDLER (Tasmania) (12:38): Minister, why did you not extend all four small-business CGT concessions to businesses with a turnover under $10 million? Why only the active asset concession but not the 15-year exemption, the retirement exemption and the rollover exemption?