ato logo
Search Suggestion:

Small business CGT concessions eligibility conditions

Basic eligibility conditions, order to apply, passively-held assets, active assets, affiliates, connection and control.

CGT concessions eligibility overview

How small business CGT concessions work, eligibility steps, order for applying concessions, effect on superannuation.

CGT Small business entity eligibility

Work out your aggregated turnover to see if you're a small business entity for the small business CGT concessions.

Small business affiliates

How to include affiliates for small business CGT concessions.

Entities connected with you and control relationships

Identify if you're connected with another entity and if a control relationship exists between entities.

Maximum net asset value test

The maximum net asset value test is a first step to qualifying for a small business CGT concession.

Active asset test

To be eligible for small business CGT concessions, your asset must pass the active asset test among other conditions.

Additional conditions if the CGT asset is a share or trust interest

Extra eligibility conditions for the small business CGT concessions if the asset is a share or interest in a trust.

QC72743