Small Business CGT Concessions Program - 2025

Explore the essentials of Small Business CGT Concessions in this program as we cover key concepts and thresholds, eligibility conditions, the role of active assets, concessions and more!

With 4+ hours of content, this program features examples that our expert instructor has drawn from real practice and experience, equipping accountants to take full advantage of the concessions available, apply them effectively, and deliver the best possible outcomes for their clients.

In this program, we cover:

• Basic Eligibility Conditions

  • Introduction to the Small Business CGT Concessions

  • Overview of Basic Eligibility Conditions​

  • Affiliates & Connected Entities​

  • CGT Small Business Entity aggregated turnover test

  • Maximum net asset value test (MNAV)​

• Active Assets & CGT Concession Stakeholders

  • Active Asset Test

  • CGT concession stakeholders and significant individual tests

  • Additional conditions for CGT assets that are shares in a company or interests in a trust

• Applying the Concessions & the 15 Year Exemption

  • Overview of Small Business CGT Concessions

  • 15-year exemption

• Concessions to Further Reduce or Roll-over

  • 15-year exemption

  • 50% active asset reduction

  • Retirement exemption

  • Small business rollover (replacement asset)