Active Assets & CGT Concession Stakeholders - Small Business CGT Concessions - 2025

Explore the active asset test and additional conditions for Small Business CGT Concessions when selling company or trust interests.

In this event, we cover:

• Recap from last session

• Active Assets Test

  • What is an active asset?

  • Intangible assets

  • Shares or trust interests

  • Exclusions

  • Minimum holding period

• CGT concession stakeholders and significant individual tests

  • Entity selling test

  • Direct Small Business Participation Percentage (SBPP)

  • Indirect Small Business Participation Percentage (SBPP)

• Additional conditions​

  • Shares and trust interests

  • Partnership interests

• Strategies for SMEs

• Common traps