Applying the Concessions & the 15 Year Exemption - Small Business CGT Concessions - 2025

Discover how Small Business CGT Concessions interact, their role in CGT calculations, and the operation of the 15-year exemption.

In this event, we cover:

• Recap of eligibility rules

• Small Business CGT Concessions

  • Interaction of concessions 

  • Calculation of capital gain 

  • Applying the concessions​

  • Planning considerations​

• 15-year exemption

  • Individuals claiming exemption​

  • 15-year continuous period​

  • Shares or trust interests

  • “Retirement​”

  • Permanent incapacity ​

  • Company and trust exemption​ 

  • Tax consequences

• Common traps