Small business CGT concessions eligibility conditions
Basic eligibility conditions, order to apply, passively-held assets, active assets, affiliates, connection and control.
Small business 15-year exemption
How to claim the small business 15-year exemption on a business asset to reduce or disregard CGT.
Small business 50% active asset reduction
Reduce the capital gain on an active asset by 50% (in addition to the CGT discount if conditions are met).
Small business retirement exemption
How to claim the small business retirement exemption to reduce or disregard CGT on active assets.
Small business roll-over
Defer all or part of a capital gain made from selling an active asset.