Special Tax Topics 2025-2026 - Succession planning and CGT value shifting

Many small business owners who started 20 years ago now run large, viable businesses. As they near retirement, the next generation is being prepared to take over both management and ownership.

Succession planning involves more than handing over day-to-day control—it includes transferring ownership. While this transition is a milestone to celebrate, it’s essential to address the “elephant in the room” — CGT value shifting.

Learning Outcomes

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

• Identify the key concepts of a CGT value shift
• Understand the importance of a succession plan
• Identify situations where succession planning and CGT value shifting may interact
• Recognize possible future ATO audit areas

About This Session

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 are likely to meet the Tax Practitioners Board's CPD requirements.

FULL SERIES PER SESSION

CA ANZ Up to 44 CPD hours Up to 1.5 CPD hours

Tax Practitioners Board Up to 44 CPD hours Up to 1.5 CPD hours

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