Small Business CGT Concessions: Eligibility Pathways and High-Risk Areas
1h 4m CPD time
Difficulty: Intermediate
Explore eligibility pathways for small business CGT concessions and navigate common high-risk areas in practice. In this session, we cover:
Basic conditions
MNAV: bank accounts, values and liabilities
1 July 2027: the $10 million threshold
Connected trusts: benefits and costs
Retirement exemption: choice and payment
15-year exemption: retirement connection
Participation percentages and trust rights