Small Business CGT Concessions

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Small business CGT concessions can significantly reduce or eliminate capital gains tax when business assets are sold or restructured. Understanding eligibility and how the concessions apply can make a substantial difference to after-tax outcomes.

We Understand What You Are Going Through

Small business CGT issues often arise at important transition points, such as selling a business, planning succession, or restructuring ownership. These moments are commercially significant and can feel time-sensitive.

You may have heard about CGT concessions late in the process and be unsure whether your business qualifies or how eligibility is assessed. Tests relating to turnover, asset values, and ownership structures can add complexity and uncertainty.

We understand how important these concessions can be to the outcome of a transaction. We help you assess eligibility and work through the requirements in a clear and practical way, so decisions are made with confidence.

Our Services Include

  • Assessing eligibility for the small business CGT concessions
  • Advising on the 15-year exemption, retirement exemption, rollover, and active asset test
  • Structuring business sales and restructures to access available concessions
  • Supporting CGT planning for succession and exit strategies
  • Advising on interactions between CGT concessions and business structures
  • Assisting with CGT issues arising in family trusts and related entities

Approach

We Understand What You Are Going Through

Small business CGT issues often arise at important transition points, such as selling a business, planning succession, or restructuring ownership. These moments are commercially significant and can feel time-sensitive.

You may have heard about CGT concessions late in the process and be unsure whether your business qualifies or how eligibility is assessed. Tests relating to turnover, asset values, and ownership structures can add complexity and uncertainty.

We understand how important these concessions can be to the outcome of a transaction. We help you assess eligibility and work through the requirements in a clear and practical way, so decisions are made with confidence.

Our Services Include

  • Assessing eligibility for the small business CGT concessions
  • Advising on the 15-year exemption, retirement exemption, rollover, and active asset test
  • Structuring business sales and restructures to access available concessions
  • Supporting CGT planning for succession and exit strategies
  • Advising on interactions between CGT concessions and business structures
  • Assisting with CGT issues arising in family trusts and related entities

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Small Business CGT Concessions
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