- Overview of capital gains tax
- What CGT records do you need to keep?
- What CGT concessions are available for small business?
- Do you satisfy the basic conditions for the small business CGT concessions?
- Do you qualify for the small business 15-year exemption?
- Do you have any capital losses?
- Are you eligible for the CGT discount?
- Is your capital gain from a depreciating asset?
- Do you qualify for the small business 50% active asset reduction?
- Do you qualify for the small business retirement exemption?
- Do you qualify for the small business rollover?
Quick guide to CGT concessions for small business
This quick guide provides information you may need to complete the CGT concessions for small business.
Last updated 10 August 2021
QC21900