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Exit Strategies: Part 2

Exit Strategies: Part 2

Roelof van der Merwe
With Roelof van der Merwe
1 hour CPD

Learn more about exit strategies and how to navigate the sale of business interests, related CGT concessions and more!

This event has ended.

Missed the event? Watch the replay video to catch up.

Friday 30 January 2026
Ended
Online via Zoom

Learn more about exit strategies and how to navigate the sale of business interests, related CGT concessions and more!

In this session, we cover:

  • Why sellers love share sales (clean CGT event A1) but buyers fear historical liabilities.

  • What happens to shareholder loans upon sale? 

  • How to navigate the $2m turnover and $6m Maximum Net Asset Value (MNAV) "all or nothing" propositions.

  • The 15-Year Exemption: The "Holy Grail" of concessions—how to eliminate gains entirely and extract proceeds tax-free.

  • Active Asset & Stakeholder Tests: Mastering the 80% look-through and the significant individual requirements.