Show download pdf controls
  • Termination of employment not required



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Where payments are made by a company or trust to a CGT concession stakeholder, the stakeholder is not required to cease any activity or office holding. Also see Deemed dividends.

    For an individual choosing the retirement exemption, there is no requirement to terminate any activity or cease their business.

    Last modified: 30 Mar 2021QC 44192