What Is Small Business CGT Concession in Australia?

Can I use more than one small business CGT concession?

Potentially, yes. Depending on the circumstances, different concessions can apply to the same capital gain, although there are rules governing how they interact and the order in which they are applied.

Is the small business rollover a permanent tax exemption?

Generally, no. The rollover usually defers the capital gain. The deferred gain can become assessable when certain future CGT events occur, although another concession may potentially be available at that time.