2024 Capital Gains Tax (CGT)

Unlocking the small business CGT concessions – restructuring your business

Published Date: 15 Feb 2024


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The small business CGT concessions and the small business restructure rollovers (for both tax and duty) provide eligible taxpayers with a fantastic ability to access concessional tax outcomes.

This session focuses on conditions for accessing both concessions in the context of a business restructure via a number of practical examples, including:

  • Accessing the small business CGT concessions where the assets sold are shares in a company (and a previous restructure was undertaken), including the active asset test as it relates to shares in a company
  • Tips and traps in accessing the small business restructure rollover; and
  • Criteria for accessing the Queensland duty exemption for small business restructures to manage duty costs associated with the restructure.
Author Profile
Linda Tapiolas CTA

Author Profile
Tom Walrut


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2024 Capital Gains Tax (CGT)

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