The CGT Small Business Concessions allow you to reduce, disregard or defer some or all of a capital gain from an ‘active asset’ used in a small business. The concessions include:
However, there are eligibility requirements and procedures that must be satisfied across all the concessions, as well as those that apply to a particular concession.
In this 90-minute webinar, guest presenter Rob Power will cover the following…
Basic conditions to satisfy:
Additional conditions where shares/trust interests sold:
Outline of available concessions
Issues to be aware of: