Special Tax Topics 2025-2026 - Small business CGT Concessions: Part 2 - The concessions in depth

The small business CGT concessions are among the most valuable tax concessions available to small businesses. However, they are often misunderstood and remain a key focus area for ATO compliance reviews.

Learning Outcomes:

After successful completion of this topic, learners should be able to:

• Understand and apply the Small Business 15-year Exemption 
• Understand and apply the Small Business 50% Reduction 
• Understand and apply the Small Business Retirement Exemption 
• Understand and apply the Small Business Rollover

This session forms part of the Special Tax Topics series. These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging. These sessions will:
• Ensure you get the critical knowledge you need while minimising your time out of the office. 
• Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
• Help you avoid any possible traps and pitfalls
• Give you answers to the questions most relevant to you

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours
All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and is likely to the Tax Practitioners Board's CPD requirements.

Related packages
Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.