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Small Business Capital Gains Tax Concessions

Imagine paying no tax when you sell your small business!

Yes, you read that right! As a small business owner, you could be eligible for capital gains tax (CGT) concessions that can significantly reduce or even eliminate the tax on the sale of your business assets! Here are some of the concessions available:

  • 15 Year exemption: If you have owned your business for more than 15 years and are aged 55 years or over and retiring, you won’t pay any CGT when selling!
  • 50% Active asset reduction: This concession allows you to reduce the capital gain by 50%.
  • Retirement exemption: You can opt to be exempt from CGT up to a lifetime limit of $500k. If you are over 55 you can keep the entire $500k of proceeds CGT free, if you are under 55, the $500k must be contributed into a superannuation fund.
  • Rollover: You can defer all or part of a capital gain, if you purchase a replacement business asset (or improve an existing one) within 2 years.

Careful planning and consideration is required in the lead up to selling your business. Contact us today to discover how to take full advantage of these CGT concessions!

DISCLAIMER: This is general information only and is not advice. Liability limited by a scheme approved under professional standards legislation.

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