Defence against the dark arts – Mastering the Small Business CGT concessions
Published Date: 26 Feb 2026
The small business CGT concessions remain an important component of effective tax planning, but determining eligibility continues to be an area of complexity and ATO scrutiny. This session provides a detailed examination of the key tests and practical issues that arise when applying the concessions, including:
- What’s in and what’s out;
- Liabilities;
- Issues arising from cases;
- What is best practice;
- How to brief a valuer; and
- Should you get more than one valuation.
Individual Session
Details
- Published By: John Ioannou CTA
- Published On:26 Feb 2026
- Event Name:Private Business Tax Retreat
- Session Name:Defence against the dark arts – Mastering the Small Business CGT concessions
- Listen Time:1+ hour
- Took place at:QT Gold Coast
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