Workshop 2: Small business CGT concessions – Restructuring for an exit event
Source: South Australia
Published Date: 5 Mar 2026
This workshop explores the opportunities available to utilise the small business CGT concessions when restructuring or preparing for an exit event. Structure, timing and strategic use of the concessions and rollover provisions in Division 152 can position clients for better after-tax outcomes on sale. In an interactive format, delegates will work through a practical framework for guiding clients seeking to realise value and transition ownership of their business, whether through family succession planning or an exit to an unrelated buyer.
In this workshop, the case study covers:
- Overview of the small business CGT concessions;
- Key eligibility tests to check early;
- Choosing between the 15-year exemption, retirement exemption and other options;
- Trust and company considerations around ownership and control;
- Sale preparation and structure basics and timing issues;
- Documentation and evidence to support concession claims; and
- Common mistakes that lose access and how to avoid them.
Individual Session
Details
- Published By: Caitlin Ashworth
- Published On:5 Mar 2026
- Event Name:SA Tax Forum
- Session Name:Workshop 2: Small business CGT concessions – Restructuring for an exit event
- Listen Time:1+ hour
- Took place at:Stamford Plaza Adelaide
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