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Beat the beasts that are the basic conditions in order to be eligible to apply the small business CGT concessions.

In this session, we cover:

Summary – how do the concessions interact?
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
- Aggregated turnover
Maximum net asset value test (MNAV)
- Market value
- Offsets
- Alternative pathway: passively held assets (s 152-10(1A) & (1B))
Active asset test
CGT concession stakeholders and significant individuals
- Additional tests - Entity selling asset
- CGT concession stakeholder
- Significant individuals
- Small business participation percentage (SBPP)

Download resources below.

Date recorded: 25 November 2024

27:T52c,

Beat the beasts that are the basic conditions in order to be eligible to apply the small business CGT concessions.

In this session, we cover:

Summary – how do the concessions interact?
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
- Aggregated turnover
Maximum net asset value test (MNAV)
- Market value
- Offsets
- Alternative pathway: passively held assets (s 152-10(1A) & (

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