Basic Eligibility Conditions - Small Business CGT Concessions 2025

Learn the eligibility conditions of Small Business CGT concessions covering grouping rules, control test, turnover test and more!

In this unit, we cover:

• Overview of basic eligibility conditions

• Affiliates and connected entities

  • Grouping requirements

  • Who is an affiliate (and who isn’t)?

  • Connected entities

  • Control test

  • Modified control tests for companies, partnerships and discretionary trusts

• CGT small business entity

  • Eligibility conditions

  • Aggregated turnover

• Maximum Net Asset Value Test (MNAV)

  • Maximum net asset value

  • Market value

  • Offsets

• Alternate eligibility pathways

  • Passively held assets (section 152-10 (1A) pathway

Date recorded: 24 October 2025