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Small business CGT concessions eligibility conditions

Basic eligibility conditions, order to apply, passively-held assets, active assets, affiliates, connection and control.

How small business CGT concessions work, eligibility steps, order for applying concessions, effect on superannuation.

Work out your aggregated turnover to see if you're a small business entity for the small business CGT concessions.

How to include affiliates for small business CGT concessions.

Identify if you're connected with another entity and if a control relationship exists between entities.

The maximum net asset value test is a first step to qualifying for a small business CGT concession.

To be eligible for small business CGT concessions, your asset must pass the active asset test among other conditions.

Extra eligibility conditions for the small business CGT concessions if the asset is a share or interest in a trust.