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CGT Small Business Concessions

Published on 12 Oct 2006 | Took place at Enterprise House, Wayville , SA

This session covered practical, everyday practice issues that confront individuals starting out in the profession.

Individual sessions

CGT small business concessions

Author(s):  Malcolm WIGHT

This presentation covers:

  • basic conditions for relief
    • CGT event resulting in a capital gain
    • maximum net asset value
    • active asset requirements
    • controlling individual/CGT concession stakeholder
  • small business CGT concessions
    • 15 year exemption
    • 50% active assets exemption
    • retirement concessions
    • rollover relief. 
Materials from this session: