CGT small business concessions tool

This tool has been designed to help tax agents to determine whether their clients are eligible for the capital gains tax concessions for small business.

See CGT small business concessions tool.

The tool will help you to:

• capture the asset details
• determine whether your clients satisfy the 'basic conditions'
• determine which of the small business concessions apply
• calculate the concession amount and the net capital gain
• print out a detailed record of the outcome.

Detailed information about the concessions is available in Capital gains tax (CGT) concessions for small business - overview.