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Elliott (aged 69) is a sole trader business owner. They are planning to sell the business they have owned for ten years, which will result

Elliott (aged 69) is a sole trader business owner. They are planning to sell the business they have owned for ten years, which will result in a capital gain of $1.2 million, and retire. In which order should the small business CGT concessions be applied to maximise the amount Elliott can contribute to superannuation?

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