Concessions for Small Businesses - CGT Fundamentals 2025

Explore small business CGT concessions such as the 15-year exemption, retirement exemption, rollovers and more!

In this event, we cover:

• Eligibility conditions for the Small Business CGT Concessions

  • CGT Small Business Entity test

  • Maximum Net Asset Value Test

  • Active Assets test

• Concessions available

  • Small business 15-year exemption

  • Small business retirement exemption

  • 50% Active asset reduction

  • Small business rollover

• Additional conditions for shares and trust interests

  • Significant individual test

  • 90% test

  • Modified active asset test

• Case study examples