Small business CGT concessions: a deep dive with a super twist

Recorded live 13 Aug 2024

$360.00 +GST

The CGT Small Business concessions were introduced way back in 1999 with one of the reasons for their introduction being to give small business operators greater access to additional funds for their retirement or to use to grow their businesses. When introduced there were (and still are) four principal CGT concessions for small businesses in addition to the general CGT discount. Since 1999 there have been numerous changes to the eligibility and operation of the rules and whilst they can provide significant tax concessions, they can be complex and challenging to apply. 

In this special 3-hour workshop, we will break down the current rules so that you understand how they operate, which taxpayers are eligible and the strategies to maximum their application. The workshop will be conducted in three parts: 

  • Part 1: The basic rules and conditions for applying the CGT Small Business concessions. 
  • Part 2: When things get complicated: a  consideration of the tips and traps of the  CGT Small Business concessions. 
  • Part 3: Interaction of the CGT Small Business concessions with superannuation. 

Parts 1 and 2 will be presented by Lee-Ann Hayes, Head of Education (Tax) and Part 3 by Mark Ellem, Head of Education (SMSF). 

Registration to this event includes: 

  • 3 hour on demand
  • Learning guide and slides 
  • Recording and materials available to access for 3 months after the event. 
  • SMSF Association accredited CPD certificate for 3 hours 
Lee-Ann Hayes

Presented by

Lee-Ann Hayes
Head of Education (Tax)
Accurium
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