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Capital gains tax concessions for small business

This guide provides information about the capital gains tax (CGT) concessions available to small business.

Last updated 29 March 2021


This guide applies to capital gains tax (CGT) events that happened in 2014–15.

This guide replaces the following two products from previous years:

  • Guide to capital gains tax concessions for small business
  • Advanced guide to capital gains tax concessions for small business

Do not use this guide for CGT events that happened in earlier years because the information might have changed.

Find out more

For earlier versions of this guide, see More information.

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This guide explains the CGT concessions available for small business that are contained in Division 152 of the Income Tax Assessment Act 1997 (ITAA 1997). These concessions apply to CGT events happening after 11.45am, by legal time in the Australian Capital Territory, on 21 September 1999.

This guide does not explain how the concessions apply to a consolidated group of entities.

When we say you or your business in this guide, we are talking about you conducting a small business as:

  • an individual (such as a sole trader)
  • a partner in a partnership
  • a company or a trust.

When we say your child in this guide, we mean your child under 18 years.

Find out more

This guide is not available in print or as a downloadable PDF (Portable Document Format) document.

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