MasterNuggets with Meng: Small Business CGT Basics

Have a go at tackling the Small Business CGT Concessions, using a practical case study in this MasterNugget with Meng.

In this session, we cover:

• Luigi’s Family-Owned Pizza Restaurant

• What is a CGT SBE?

  • Aggregated turnover

  • Connected Entities

  • Affiliates

• What is an Active Asset?

• Specific Concessions:

  • 15 year exemption

  • Small Business CGT 50% Active Asset Concession

  • Small Business Retirement Concession

  • Small Business Active Asset Rollover Concession

Date recorded: 7 July 2025