Small business CGT concessions - Part 2 - Advanced

The small business CGT concessions are arguably some of the most generous provisions in the ITAA. The concessions are targeted to small business and consist of:

• the small business 15-year exemption;
• the small business 50 per cent reduction;
• the small business retirement exemption; and
• the small business roll-over.

Depending on which concession (or concessions) applies, a taxpayer can defer, reduce or even disregard a capital gain.

In this two-part webinar series, we will go through the core rules and then dive deeper into each of the concessions.

Part 2 | Small business CGT concessions – Advanced

In Part two we take the small business concessions to the next level and explore tips, traps and various planning considerations.

Both sessions will have an interactive Q&A section to give participants an opportunity to ask questions to cement their understanding of the provisions.