Concessions to Further Reduce or Roll-over - Small Business CGT Concessions 2025

Learn how to reduce or defer capital gains with the 50% active asset reduction, retirement exemption and small business rollover.

In this event, we cover:

• Brief recap of eligibility rules

• Overview of the concessions available 

• 15 Year exemption

• 50% Active Asset reduction

  • Application (Subdivision 152-B)​

  • Application to companies and trusts

  • Claw back of exemptions 

• Retirement exemption

  • Individual claiming exemption 

  • Company and trust exemption

• Small Business rollover

  • Application (Subdivision 152-E)​

  • CGT Events J2, J5 and J6 

• Common traps