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CGT concessions eligibility overview

Posted by Team AVS on 6 May, 2025  0 Comments

The small business CGT concessions allow you to reduce, disregard or defer some or all of a capital gain from an active asset used in a small business.

The 4 small business CGT concessions include the:

small business 15-year exemption
small business 50% active asset reduction
small business retirement exemption
small business roll-over.

The concessions are available when you dispose of an active asset and meet basic eligibility co

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