Small Business CGT Concessions – Tips, Traps and a Super Twist

  • Presentations, Technical Resource
  • Contributions

National Conference 2025

Often touted as the retirement nest egg outside superannuation, the Small Business CGT concessions are arguably some of the most generous tax concessions in our tax law. The concessions can provide small business operators with greater access to additional funds to reinvest in their business, and consequently more funds ultimately for their retirement. But while the concessions can provide significant tax savings, they can also be complex and challenging to apply.
 
This session will break down the rules so that you understand how they operate, when and which taxpayers are eligible, and some of the strategies available to maximise their application. It also examines how the concessions interact with superannuation.

The contents of this resource are taken to be correct at the time of publication.

Disclaimer: Technical Papers contain general advice only and are prepared without taking into account particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. Before making any decision based on this information, you should assess its relevance to the individual circumstances of your client. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this bulletin is not considered financial product advice for the purposes of the Corporations Act 2001. © SMSF Association