- What is capital gains tax?
- What CGT records do you need to keep?
- What CGT concessions are available for small business?
- Do you satisfy the basic conditions for the small business CGT concessions?
- Do you qualify for the small business 15-year exemption?
- Do you have any capital losses to offset?
- Are you eligible for the CGT discount?
- Is your capital gain from a depreciating asset?
- Do you qualify for the small business 50% active asset reduction?
- Do you qualify for the small business retirement exemption?
- Do you qualify for the small business rollover?
Quick guide to CGT concessions for small business
This quick guide provides you with information you can rely on.
Last updated 9 August 2021
QC21662