{"id":37785,"date":"2026-08-21T11:30:37","date_gmt":"2026-08-21T01:30:37","guid":{"rendered":"https:\/\/www.dbaadvisory.com\/?p=37785"},"modified":"2026-09-21T15:30:08","modified_gmt":"2026-09-21T05:30:08","slug":"small-business-cgt-concessions","status":"publish","type":"post","link":"https:\/\/www.dbaadvisory.com\/en\/small-business-cgt-concessions\/","title":{"rendered":"Small Business CGT Concessions"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"37785\" class=\"elementor elementor-37785\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7625f44 e-con-full e-flex e-con e-parent\" data-id=\"7625f44\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4869ec9 e-con-full e-flex e-con e-child\" data-id=\"4869ec9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-282961b elementor-widget__width-inherit elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"282961b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Small Business CGT Concessions<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5728090 elementor-align-left elementor-widescreen-align-left elementor-widget elementor-widget-post-info\" data-id=\"5728090\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-c163c3a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.dbaadvisory.com\/en\/2026\/08\/21\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>August 21, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-aa53278 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-clock\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-time\">\n\t\t\t\t\t\t\t\t\t\t<time>11:30 am<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-db6bc01 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg class=\"ekit-svg-icon icon-open-book\" viewBox=\"0 0 32 32\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M4.895 3.776c-0.001 0-0.002 0-0.003 0-0.303 0-0.587 0.118-0.802 0.332-0.217 0.217-0.337 0.505-0.337 0.813v17.171c0 0.63 0.514 1.143 1.147 1.145 2.665 0.006 7.131 0.562 10.212 3.786v-17.97c0-0.213-0.055-0.414-0.157-0.58-2.528-4.072-7.387-4.691-10.059-4.697z\"><\/path><path d=\"M28.247 22.092v-17.171c0-0.307-0.12-0.596-0.337-0.813-0.215-0.214-0.5-0.332-0.802-0.332-0.001 0-0.002 0-0.003 0-2.671 0.006-7.53 0.625-10.059 4.697-0.103 0.166-0.157 0.366-0.157 0.58v17.97c3.081-3.224 7.546-3.779 10.212-3.786 0.632-0.002 1.146-0.515 1.146-1.145z\"><\/path><path d=\"M30.855 7.736h-0.83v14.356c0 1.608-1.31 2.919-2.92 2.923-2.261 0.005-5.989 0.447-8.629 2.946 4.566-1.118 9.379-0.391 12.123 0.234 0.343 0.078 0.696-0.003 0.971-0.221s0.43-0.544 0.43-0.894v-18.198c0-0.631-0.514-1.145-1.145-1.145z\"><\/path><path d=\"M1.975 22.092v-14.356h-0.83c-0.631 0-1.145 0.514-1.145 1.145v18.198c0 0.35 0.157 0.676 0.43 0.894s0.628 0.3 0.971 0.221c2.743-0.625 7.557-1.352 12.122-0.234-2.64-2.499-6.368-2.941-8.629-2.946-1.61-0.004-2.92-1.315-2.92-2.922z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t6\u20137 min read\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-59f7718 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-pen\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\t1,400 words\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7dfd759 e-con-full e-flex e-con e-parent\" data-id=\"7dfd759\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-116333b e-con-full e-flex e-con e-child\" data-id=\"116333b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c9dfc7a e-con-full e-flex e-con e-child\" data-id=\"c9dfc7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0418c09 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"0418c09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Australia&#8217;s small business CGT concessions under Division 152 can reduce or eliminate capital gains tax on the sale of an active business asset. Access depends on satisfying eligibility conditions tested at the time of the sale, which is why planning years ahead matters.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d42044e elementor-toc--content-ellipsis elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"d42044e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;container&quot;:&quot;Main&quot;,&quot;marker_view&quot;:&quot;bullets&quot;,&quot;collapse_subitems&quot;:&quot;yes&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h5 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__d42044e\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__d42044e\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__d42044e\" class=\"elementor-toc__body elementor-toc__list-items--collapsible\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce311db elementor-widget elementor-widget-heading\" data-id=\"ce311db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Small Business CGT Concessions: A Practical Guide <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79f938f elementor-widget elementor-widget-text-editor\" data-id=\"79f938f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The small business CGT concessions under <a href=\"http:\/\/www5.austlii.edu.au\/au\/legis\/cth\/consol_act\/itaa1997240\/s152.10.html\" target=\"_blank\" rel=\"noopener\">Division 152<\/a> are the most valuable tax relief available to business owners, and access to them is decided years before a sale rather than at settlement. Eligibility is tested against conditions that depend on how the business has been structured and held.\u00a0<\/p><p>Understanding the small business CGT concessions in Australia means navigating eligibility conditions, four distinct concessions with different rules, and planning that should begin years before any disposal occurs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-395e198 elementor-widget elementor-widget-heading\" data-id=\"395e198\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Key Takeaways<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4827cea elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-ucaddon_uc_icon_accordion\" data-id=\"4827cea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_uc_icon_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Accordion -->\n\t\t<link id='font-awesome-css' href='https:\/\/www.dbaadvisory.com\/wp-content\/plugins\/unlimited-elements-for-elementor\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/www.dbaadvisory.com\/wp-content\/plugins\/unlimited-elements-for-elementor\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Icon Accordion *\/\n\n#uc_uc_icon_accordion_elementor_4827cea *{\n\tbox-sizing: border-box;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_container .uc-heading{\n\tcursor:pointer;\n    display:flex;\n    align-items:center;\n    transition:0.3s;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_container .uc-heading span.bbb{\n\tdisplay:block;\t  \n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_ac_box.uc-item-active span.uc_dactive{\n\tdisplay:none;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_ac_box:not(.uc-item-active) span.uc_active{\n\tdisplay:none;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_icon_holder,\n#uc_uc_icon_accordion_elementor_4827cea .ue_icon_spacing{\n  flex-grow:0;\n  flex-shrink:0; \n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_content{\n\tdisplay: none;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_icon{\n  display:flex;\n  justify-content:center;\n  align-items:center;\n  line-height:1em;\n  transition:0.3s;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_icon svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_expand_inside{\n  display:flex;\n  justify-content:center;\n  align-items:center;\n  line-height:1em;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_expand_inside svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_expand,\n#uc_uc_icon_accordion_elementor_4827cea .ue_expand_spacing{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .ue_title{\n  flex-grow:1;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_ac_box:last-child{\n  margin-bottom:0px;\n}\n\n#uc_uc_icon_accordion_elementor_4827cea .uc_ac_box{\n  overflow:hidden;\n}\n\n<\/style>\n\n<div class=\"uc_material_accordion  \"  id=\"uc_uc_icon_accordion_elementor_4827cea\" data-name=\"\" data-closeothers=\"true\"  data-scrolltohead=\"off\">\n  <div class=\"uc_container uc-items-wrapper\">\n    \n\n<div id=\"uc_uc_icon_accordion_elementor_4827cea_item1\" class=\"uc_ac_box  elementor-repeater-item-80b2886\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4827cea_item1-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><i class='icon icon-check'><\/i><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_4827cea_item1-title\" class=\"ue_title\">Australia's small business CGT concessions under Division 152 are the most valuable capital gains relief available to business owners.<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class=''><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class=''><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4827cea_item1-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4827cea_item1-title\" >\n          \n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4827cea_item2\" class=\"uc_ac_box  elementor-repeater-item-482d5cb\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4827cea_item2-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><i class='icon icon-check'><\/i><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_4827cea_item2-title\" class=\"ue_title\">Eligibility is tested at the time of the sale but determined by structure and holdings established years earlier.<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class=''><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class=''><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4827cea_item2-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4827cea_item2-title\" >\n          \n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4827cea_item3\" class=\"uc_ac_box  elementor-repeater-item-7d630f0\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4827cea_item3-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><i class='icon icon-check'><\/i><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_4827cea_item3-title\" class=\"ue_title\">There are four concessions, and they can interact, so the order in which they are applied affects the outcome.<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class=''><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class=''><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4827cea_item3-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4827cea_item3-title\" >\n          \n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4827cea_item4\" class=\"uc_ac_box  elementor-repeater-item-7fd6cd7\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4827cea_item4-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><i class='icon icon-check'><\/i><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_4827cea_item4-title\" class=\"ue_title\">By the time a buyer is at the table, eligibility is generally fixed. The planning horizon is what decides the result.<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class=''><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class=''><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4827cea_item4-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4827cea_item4-title\" >\n          \n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4827cea_item5\" class=\"uc_ac_box  elementor-repeater-item-54dc04f\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4827cea_item5-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n          <div class=\"ue_icon_holder\">\n        <div class=\"ue_icon\"><i class='icon icon-check'><\/i><\/div>\n      <\/div>\n      <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div id=\"uc_uc_icon_accordion_elementor_4827cea_item5-title\" class=\"ue_title\">Confirm current eligibility conditions, thresholds and interactions against ATO guidance.<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class=''><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class=''><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4827cea_item5-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4827cea_item5-title\" >\n          \n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n  <\/div>\n<\/div>\n\n\n<!-- end Icon Accordion -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2916ca7 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"2916ca7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"1000\" src=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/smsf-compliance-checklist-faqs.jpg\" class=\"attachment-full size-full wp-image-37574\" alt=\"an image of a female surfer walking down the beach, symbolising Australia&amp;apos;s small business CGT concessions under Division 152.\" srcset=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/smsf-compliance-checklist-faqs.jpg 1500w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/smsf-compliance-checklist-faqs-300x200.jpg 300w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/smsf-compliance-checklist-faqs-1024x683.jpg 1024w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/smsf-compliance-checklist-faqs-768x512.jpg 768w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/smsf-compliance-checklist-faqs-18x12.jpg 18w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afdcfa6 elementor-widget elementor-widget-heading\" data-id=\"afdcfa6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who Is Eligible for Small Business CGT Concessions?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff692c2 elementor-widget elementor-widget-text-editor\" data-id=\"ff692c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To access the small business CGT concessions, <a href=\"https:\/\/www.ato.gov.au\/forms-and-instructions\/advanced-guide-to-cgt-concessions-for-small-business-2008\/basic-conditions-for-the-small-business-cgt-concessions\" target=\"_blank\" rel=\"noopener\">the business must satisfy one of two basic conditions<\/a>. The first is the maximum net asset value (MNAV) test: the taxpayer&#8217;s net assets, together with the net assets of any entity connected with or affiliated with the taxpayer, must not exceed $6 million. The second is the small business entity (SBE) test: the taxpayer must be a small business entity with aggregated turnover below $2 million.<\/p><p>In addition to the basic conditions, the asset being disposed of must be an active asset. An active asset is an asset used, or held ready for use, in the course of carrying on a business. It includes goodwill, trade equipment, and real property used in the business. It excludes most financial assets, investments, and real property held as a passive investment.<\/p><p>For certain concessions, an additional requirement applies: a significant individual must hold 20 per cent or more of the entity, or a CGT concession stakeholder must exist. These requirements are designed to ensure the concessions benefit owners with genuine equity in the business.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5677d5f elementor-widget-laptop__width-initial elementor-widget elementor-widget-heading\" data-id=\"5677d5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Four Concessions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e69460d elementor-widget elementor-widget-heading\" data-id=\"e69460d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. 15-Year Exemption<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b8aa90 elementor-widget elementor-widget-text-editor\" data-id=\"5b8aa90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The 15-year exemption is the most generous of the four concessions. Where an individual or a company that is a small business entity has held an active asset for at least 15 years, and a significant individual aged 55 or over is retiring or permanently incapacitated, the capital gain on disposal is fully exempt. The gain does not even need to be reduced by the 50 per cent general discount, it is simply exempt. For business owners who have held their business for 15 or more years and are approaching retirement, this concession can eliminate CGT entirely.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e8646d elementor-widget-laptop__width-initial elementor-widget elementor-widget-heading\" data-id=\"1e8646d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. Retirement Exemption<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07725d3 elementor-widget elementor-widget-text-editor\" data-id=\"07725d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/www.ato.gov.au\/forms-and-instructions\/capital-gains-tax-concessions-for-small-business-guide-2015\/small-business-retirement-exemption\" target=\"_blank\" rel=\"noopener\">retirement exemption<\/a> exempts up to a lifetime limit of $500,000 in capital gains from CGT. The individual does not need to be retiring to use the exemption. The name is somewhat misleading. Where the taxpayer is under 55, the exempt amount must be contributed to a complying superannuation fund. Where the taxpayer is 55 or over, the exempt amount can be received free of CGT without being contributed to super.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-517ebc8 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"517ebc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"1001\" src=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-risk-assessment-conclusion.webp\" class=\"attachment-full size-full wp-image-37033\" alt=\"an image of a woman jumping at the beach during sunset, symbolising the\" srcset=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-risk-assessment-conclusion.webp 1500w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-risk-assessment-conclusion-300x200.webp 300w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-risk-assessment-conclusion-1024x683.webp 1024w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-risk-assessment-conclusion-768x513.webp 768w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-risk-assessment-conclusion-18x12.webp 18w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-784269d elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"784269d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3. 50% Active Asset Reduction<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b5bd64 elementor-widget elementor-widget-text-editor\" data-id=\"7b5bd64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The 50 per cent active asset reduction halves the capital gain attributable to an active asset before applying any other discount. Where the individual&#8217;s 50 per cent general discount also applies, the combined effect is a reduction of 75 per cent of the original capital gain. This concession is the most broadly accessible. It does not require a 15-year holding period or retirement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d26016b elementor-widget-laptop__width-initial elementor-widget elementor-widget-heading\" data-id=\"d26016b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4. Small Business Rollover<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e14427 elementor-widget elementor-widget-text-editor\" data-id=\"3e14427\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/www.ato.gov.au\/forms-and-instructions\/capital-gains-tax-concessions-for-small-business-guide-2015\/small-business-rollover\" target=\"_blank\" rel=\"noopener\">small business rollover<\/a> allows a business to defer a capital gain on the disposal of an active asset where a replacement active asset is acquired within a two-year period. The deferred gain reduces the cost base of the replacement asset. The rollover is used where the business owner intends to reinvest the proceeds in another business asset but does not want to crystallise the CGT in the current year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4e4536 elementor-widget elementor-widget-heading\" data-id=\"d4e4536\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Why the Horizon Matters<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6cea9b elementor-widget elementor-widget-text-editor\" data-id=\"a6cea9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The 15-year exemption requires a 15-year holding period. The active asset test requires the asset to have been used in a business for at least half of the period it was held. These are not conditions that can be satisfied at the time of sale. They must be managed over the asset&#8217;s holding life.<\/p><p>Business owners who are considering succession, sale, or transfer in the medium term should review their eligibility for the small business CGT concessions as part of their succession planning, not as an afterthought in the year of disposal. Changes to the structure of the business (for example, incorporating a sole trader business, or transferring assets between entities) can affect eligibility and should be reviewed against the active asset and significant individual requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9df2498 elementor-widget elementor-widget-heading\" data-id=\"9df2498\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Small business CGT concessions: why the planning horizon decides it<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-335ea20 elementor-widget elementor-widget-text-editor\" data-id=\"335ea20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>DBA Advisory tests eligibility well ahead of a sale, when the structure and the holdings can still be adjusted.<\/p><p>Eligibility is tested at the time of the CGT event, and the things that determine it are often set years earlier: who owns the asset, whether it has been actively used in the business, and what else sits in the entity. An owner who first raises the concessions during a sale negotiation has already lost most of the ability to influence whether they apply.<\/p><p>Four concessions sit in the regime: the 15-year exemption, the retirement exemption, the 50 per cent active asset reduction and the small business rollover. They can interact, and the order in which they are applied changes the result. Establish eligibility first, then work out the combination.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc2227a elementor-blockquote--button-view-icon elementor-hidden-widescreen elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet_extra elementor-hidden-tablet elementor-hidden-mobile_extra elementor-hidden-mobile elementor-blockquote--skin-border elementor-blockquote--button-skin-classic elementor-widget elementor-widget-blockquote\" data-id=\"dc2227a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\tThe Operational Resilience Framework covers the seven back-office systems every growing business needs (finance, compliance, workforce, IT, process, governance and visibility) with a scored fifteen-minute self-assessment. Download it free or book a meeting today!\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"e-q-footer\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/twitter.com\/intent\/tweet?text=The+Operational+Resilience+Framework+covers+the+seven+back-office+systems+every+growing+business+needs+%28finance%2C+compliance%2C+workforce%2C+IT%2C+process%2C+governance+and+visibility%29+with+a+scored+fifteen-minute+self-assessment.+Download+it+free+or+book+a+meeting+today%21&amp;url=https%3A%2F%2Fwww.dbaadvisory.com%2Fen%2Fsmall-business-cgt-concessions%2F&amp;via=dbaadvisory\" class=\"elementor-blockquote__tweet-button\" target=\"_blank\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-twitter\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Tweet<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f57f631 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"f57f631\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"1000\" src=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-training-requirements-conclusion.jpg\" class=\"attachment-full size-full wp-image-37565\" alt=\"an image of the Sydney skyline at dusk with the Opera House visible, symbolising the critical need to ensure eligibility requirements for Small Business CGT Concessions are met prior to application.\" srcset=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-training-requirements-conclusion.jpg 1500w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-training-requirements-conclusion-300x200.jpg 300w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-training-requirements-conclusion-1024x683.jpg 1024w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-training-requirements-conclusion-768x512.jpg 768w, https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-training-requirements-conclusion-18x12.jpg 18w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b60e8b elementor-widget elementor-widget-heading\" data-id=\"8b60e8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions (FAQs)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4197858 elementor-widget__width-inherit elementor-widget-tablet__width-inherit elementor-widget elementor-widget-ucaddon_uc_icon_accordion\" data-id=\"4197858\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_uc_icon_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Accordion -->\n\n<style>\/* widget: Icon Accordion *\/\n\n#uc_uc_icon_accordion_elementor_4197858 *{\n\tbox-sizing: border-box;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_container .uc-heading{\n\tcursor:pointer;\n    display:flex;\n    align-items:center;\n    transition:0.3s;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_container .uc-heading span.bbb{\n\tdisplay:block;\t  \n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_ac_box.uc-item-active span.uc_dactive{\n\tdisplay:none;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_ac_box:not(.uc-item-active) span.uc_active{\n\tdisplay:none;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_icon_holder,\n#uc_uc_icon_accordion_elementor_4197858 .ue_icon_spacing{\n  flex-grow:0;\n  flex-shrink:0; \n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_content{\n\tdisplay: none;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_icon{\n  display:flex;\n  justify-content:center;\n  align-items:center;\n  line-height:1em;\n  transition:0.3s;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_icon svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_expand_inside{\n  display:flex;\n  justify-content:center;\n  align-items:center;\n  line-height:1em;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_expand_inside svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_expand,\n#uc_uc_icon_accordion_elementor_4197858 .ue_expand_spacing{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .ue_title{\n  flex-grow:1;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_ac_box:last-child{\n  margin-bottom:0px;\n}\n\n#uc_uc_icon_accordion_elementor_4197858 .uc_ac_box{\n  overflow:hidden;\n}\n\n<\/style>\n\n<div class=\"uc_material_accordion  \"  id=\"uc_uc_icon_accordion_elementor_4197858\" data-name=\"\" data-closeothers=\"true\"  data-scrolltohead=\"off\">\n  <div class=\"uc_container uc-items-wrapper\">\n    \n\n<div id=\"uc_uc_icon_accordion_elementor_4197858_item1\" class=\"uc_ac_box  elementor-repeater-item-80b2886\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4197858_item1-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n        \n    <div id=\"uc_uc_icon_accordion_elementor_4197858_item1-title\" class=\"ue_title\">What are the small business CGT concessions?<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-plus'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-minus'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4197858_item1-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4197858_item1-title\" >\n          <p>The small business CGT concessions in Division 152 of the ITAA 1997 provide eligible small business owners with relief from capital gains tax on the disposal of active business assets. There are four concessions: the 15-year exemption (full CGT exemption for assets held for 15 or more years on retirement), the retirement exemption (up to $500,000 lifetime CGT exemption), the 50 per cent active asset reduction (halving of the capital gain), and the small business rollover (deferral of the gain where a replacement asset is acquired).<\/p>\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4197858_item2\" class=\"uc_ac_box  elementor-repeater-item-482d5cb\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4197858_item2-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n        \n    <div id=\"uc_uc_icon_accordion_elementor_4197858_item2-title\" class=\"ue_title\">What is the maximum net asset value test for CGT concessions?<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-plus'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-minus'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4197858_item2-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4197858_item2-title\" >\n          <p>The maximum net asset value (MNAV) test requires that the net assets of the taxpayer and any connected or affiliated entities not exceed $6 million at the time of the CGT event. Net assets are calculated as the market value of assets less liabilities. Certain assets (including the family home, superannuation, and assets used for personal purposes) are excluded from the MNAV calculation. If the MNAV test is not satisfied, the SBE test ($2 million aggregated turnover) provides an alternative pathway.<\/p>\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4197858_item3\" class=\"uc_ac_box  elementor-repeater-item-7d630f0\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4197858_item3-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n        \n    <div id=\"uc_uc_icon_accordion_elementor_4197858_item3-title\" class=\"ue_title\">Does the CGT general discount apply in addition to the small business concessions?<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-plus'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-minus'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4197858_item3-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4197858_item3-title\" >\n          <p>Yes, for individuals and trusts. An individual who has held an asset for more than 12 months is entitled to a 50 per cent general CGT discount on the capital gain. The 50 per cent active asset reduction then applies to the reduced gain. The combined effect of the general discount and the active asset reduction reduces the net capital gain to 25 per cent of the original gain. The general discount does not apply to companies.<\/p>\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_4197858_item4\" class=\"uc_ac_box  elementor-repeater-item-17ae954\">\n  <div class=\"uc-heading uc_trigger\" role=\"button\" aria-controls=\"uc_uc_icon_accordion_elementor_4197858_item4-content\" tabindex=\"0\" aria-expanded=\"false\">\n    \n        \n    <div id=\"uc_uc_icon_accordion_elementor_4197858_item4-title\" class=\"ue_title\">When must the retirement exemption be contributed to superannuation?<\/div>    \n    \n          <div class=\"ue_expand_spacing\"><\/div>\n      <div class=\"ue_expand\">\n        <div class=\"ue_expand_inside\">\n          <span class=\"uc_dactive bbb ue_accordion_icon\" ><i class='fas fa-plus'><\/i><\/span>\n          <span class=\"uc_active bbb ue_accordion_icon\"><i class='fas fa-minus'><\/i><\/span>\n        <\/div>\n      <\/div>\n        \n  <\/div>\n  \n  <div id=\"uc_uc_icon_accordion_elementor_4197858_item4-content\" class=\"uc_content\" role=\"region\" aria-labelledby=\"uc_uc_icon_accordion_elementor_4197858_item4-title\" >\n          <p>Where the taxpayer is under 55 at the time of the CGT event, the amount exempt under the retirement exemption must be contributed to a complying superannuation fund as a non-concessional contribution within 30 days of the CGT event or the receipt of the capital proceeds, whichever is later. Where the taxpayer is 55 or over, the exempt amount may be retained personally without contributing to superannuation.<\/p>\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n  <\/div>\n<\/div>\n\n\n<!-- end Icon Accordion -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5b3069 elementor-widget elementor-widget-heading\" data-id=\"d5b3069\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How DBA Advisory Supports You<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e67031 elementor-widget elementor-widget-text-editor\" data-id=\"5e67031\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>DBA Advisory is a Sydney-based operational advisory firm specialising in audit and assurance, tax and financial governance, SMSF administration, and outsourced back-office services for Australian businesses and professional services firms.<\/p><p>We help Australian businesses and professional services firms turn compliance obligations into systems that run reliably, with senior review at every step and fixed-fee certainty.<\/p><p>DBA Advisory offers fixed-fee Business sale and succession tax planning, CGT concession assessment, and SMSF advisory engagements with no hidden costs. Contact our team at dbaadvisory.com to discuss your requirements. General information only, not legal, tax, or compliance advice. Verify all obligations against current AUSTRAC, ATO, and legislative guidance.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00259c6 elementor-widget__width-inherit elementor-widget-laptop__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"00259c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a77ebf8 elementor-widget elementor-widget-heading\" data-id=\"a77ebf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Disclaimer<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea35bb6 elementor-widget elementor-widget-text-editor\" data-id=\"ea35bb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a9 DBA Advisory 2026. This article is intended as general information only and does not constitute legal or compliance advice. Businesses should seek qualified advice specific to their circumstances and confirm all regulatory references against current guidance before acting on any information contained in this article.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bce6d83 elementor-share-buttons--view-icon-text elementor-share-buttons--skin-gradient elementor-share-buttons--shape-square elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"bce6d83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tPin\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_x-twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on x-twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-x-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tShare\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tSave\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d4b25de e-con-full e-flex e-con e-parent\" data-id=\"d4b25de\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-85e2dac e-con-full e-flex e-con e-child\" data-id=\"85e2dac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b896a4b elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"b896a4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Related Insights<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e15b5ad elementor-widget__width-inherit elementor-widget elementor-widget-ucaddon_post_grid\" data-id=\"e15b5ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_post_grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Post Grid -->\n\n<style>\/* widget: Post Grid *\/\n\n\n\n#uc_post_grid_elementor_e15b5ad{\n  min-height: 1px;\n}\n\n#uc_post_grid_elementor_e15b5ad.uc_post_grid_style_one .uc_post_grid_style_one_wrap {\n   display:grid;\n}\n\n\n#uc_post_grid_elementor_e15b5ad .uc_post_grid_style_one_item{\n  position:relative;\n}\n\n#uc_post_grid_elementor_e15b5ad .uc_post_image{\n  transition:0.3s;\n  position:relative;\n  overflow:hidden;\n}\n\n#uc_post_grid_elementor_e15b5ad .uc_post_image img{\n  width:100%;\n  display:block;\n  transition:0.3s;\n}\n\n\t\n\n#uc_post_grid_elementor_e15b5ad .uc_post_image_overlay{\n  position:absolute;\n  top:0px;\n  left:0px;\n  height:100%;\n  width:100%;\n  transition:0.3s;\n}\n\n#uc_post_grid_elementor_e15b5ad .uc_more_btn-custom-field{\n  display:inline-block;\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n#uc_post_grid_elementor_e15b5ad .uc_more_btn{\n  display:inline-block;\n  text-align:center;\n  text-decoration:none;\n  transition:0.3s;\n}\n\n.ue-grid-item-category a{\n  display:inline-block;\n  font-size:10px;\n  position: relative;\n  z-index: 1;\n}\n\n#uc_post_grid_elementor_e15b5ad .ue-grid-item-posttype{\n  display:inline-block;\n  position: relative;\n  z-index: 1;\n}\n\n\n.uc_post_title{\n  font-size:21px;\n}\n\n\n#uc_post_grid_elementor_e15b5ad.uc_post_grid_style_one.ue-list-view .uc_content{\n flex-grow:1;\n}\n\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item{\n    display:flex;\n    flex-direction:column;\n  }\n  \n  #uc_post_grid_elementor_e15b5ad.uc_post_grid_style_one:not(.ue-list-view) .uc_content{\n   flex-grow:1;\n  }\n\n  #uc_post_grid_elementor_e15b5ad.uc_post_grid_style_one .uc_content > div{\n    height:100%;\n    display:flex;\n    flex-direction:column;\n    justify-content: space-between;  }\n\n    #uc_post_grid_elementor_e15b5ad .uc_post_button   {\n     margin-top:auto;\n   }\n  \n\n\n\n\n\n\n\n\n\n  #uc_post_grid_elementor_e15b5ad.uc_post_grid_style_one:not(.ue-list-view) .uc_post_grid_style_one_wrap {\n     grid-template-columns: repeat(4, 1fr);\n     display:grid;\n  }\n\n  #uc_post_grid_elementor_e15b5ad .ue_post_grid_item{\n    background-color:#eeeeee;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(1){\n    grid-column: span 2; grid-row:span 2;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(2){\n    grid-column: span 1; grid-row:span 1;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(3){\n    grid-column: span 1; grid-row:span 1;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(4){\n    grid-column: span 2; grid-row:span 1;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(5){\n    grid-column: span 1; grid-row:span 2;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(6){\n    grid-column: span 1; grid-row:span 1;\n  }\n\n  #uc_post_grid_elementor_e15b5ad:not(.ue-list-view) .ue_post_grid_item:nth-child(7){\n    grid-column: span 2; grid-row:span 1;\n  }\n\n  @media (max-width:620px){\n    #uc_post_grid_elementor_e15b5ad .ue_post_grid {\n      grid-template-columns: repeat(1, 1fr) !important;\n    }\n\n    #uc_post_grid_elementor_e15b5ad .ue_post_grid_item {\n      grid-column: span 1 !important; grid-row:span 1 !important;\n    }\n  }\n\n\n\n  \n  \n\/*  for grid\/list layout switcher*\/\n\t#uc_post_grid_elementor_e15b5ad.ue-list-view .uc_post_grid_style_one_item {\n     display:flex;  \n     flex-direction:row;\n    }\n    #uc_post_grid_elementor_e15b5ad.ue-list-view .uc_post_grid_style_one_item > div{\n     width:50%;\n    }\n   \n    #uc_post_grid_elementor_e15b5ad.ue-list-view .uc_content    {\n      display:flex;\n      flex-direction:column;\n      justify-content:center;\n    }\n \n\/*  for grid\/list layout switcher*\/\n\n#uc_post_grid_elementor_e15b5ad .ue-meta-data{  \n  display:flex !important;\n  flex-wrap: wrap;\n  line-height:1em;\n}\n\n#uc_post_grid_elementor_e15b5ad .ue-grid-item-meta-data{\n  display:inline-flex;\n  align-items:center;\n}\n\n#uc_post_grid_elementor_e15b5ad .ue-grid-item-meta-data a{\n  color:inherit;\n}\n\n.ue-grid-item-meta-data{\n  font-size:12px;\n}\n\n#uc_post_grid_elementor_e15b5ad .ue-grid-item-meta-data-icon{\n  line-height:1em;\n}\n\n#uc_post_grid_elementor_e15b5ad .ue-grid-item-meta-data-icon svg{\n  width:1em;\n  height:1em;\n}\n\n#uc_post_grid_elementor_e15b5ad .ue-debug-meta{\n  padding:10px;\n  border:1px solid red;\n  position:relative;\n  line-height:1.5em;\n  font-size:11px;\n  width:100%;\n}\n\n#uc_post_grid_elementor_e15b5ad .uc_btn_inner{\n  display:inline-flex;\n  align-items:center;\n  pointer-events:none;\n}\n\n#uc_post_grid_elementor_e15b5ad .uc_btn_inner svg{\n  width:1em;\n  height:1em;\n}\n#uc_post_grid_elementor_e15b5ad .ue_p_title{\n  pointer-events:none;\n}\n  #uc_post_grid_elementor_e15b5ad .ue_post_full_link{\n    position:absolute;\n    width:100%;\n    height:100%;\n    top:0;\n    left:0;\n    z-index: 10;\n  }\n\n\n#uc_post_grid_elementor_e15b5ad .uc_content_inner{\n  width: 100%;\n}\n\n\n#uc_post_grid_elementor_e15b5ad .view-switcher-button{\n  display: flex;\n  align-items: center;\n}\n\n#uc_post_grid_elementor_e15b5ad .view-switcher-icon{\n  display: flex;\n  align-items: center;\n  line-height: 1;\n  cursor: pointer;\n  transition: all .3s ease;\n}\n\n#uc_post_grid_elementor_e15b5ad .view-switcher-icon svg{\n  height:1em;\n  width:1em;\n}\n\n#uc_post_grid_elementor_e15b5ad .view-switcher-icon.ue-hidden{\n  display: none;\n}\n\n\n#uc_post_grid_elementor_e15b5ad_item1 [href=\"javascript:void(0)\"]{\n  cursor: unset;\n}\n\n\n#uc_post_grid_elementor_e15b5ad_item2 [href=\"javascript:void(0)\"]{\n  cursor: unset;\n}\n\n\n#uc_post_grid_elementor_e15b5ad_item3 [href=\"javascript:void(0)\"]{\n  cursor: unset;\n}\n\n\n#uc_post_grid_elementor_e15b5ad_item4 [href=\"javascript:void(0)\"]{\n  cursor: unset;\n}\n\n\n<\/style>\n\n<div id=\"uc_post_grid_elementor_e15b5ad\" class=\"uc_post_grid_style_one \"  >\n  \t\n  <div class=\"uc_post_grid_style_one_wrap ue_post_grid uc-items-wrapper ue-woo-grid\">\n    \n\n\n\n\n<div id=\"uc_post_grid_elementor_e15b5ad_item1\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.dbaadvisory.com\/en\/ato-payment-plan-business-debt\/\" target=\"_blank\">\n     <div class=\"uc_post_image\">\n       <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/ato-payment-plan-conclusion-768x510.jpg\" alt=\"an image of the famous boat houses along the Australia beaches, sybolising the\" width=\"768\" height=\"510\" title=\"\">\n       <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n                \n                            <div class=\"ue-meta-data\">\n            \n    <div class=\"ue-grid-item-meta-data ue-grid-item-meta-data--date\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  04\/09\/2026<\/div>            \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n  \n        <div class=\"uc_post_title\"><a class=\"\" href=\"https:\/\/www.dbaadvisory.com\/en\/ato-payment-plan-business-debt\/\" target=\"_blank\"><h4 class=\"ue_p_title\">ATO Payment Plan<\/h4><\/a><\/div>\t\n                 \n                \t<div class=\"uc_post_text\">An ATO payment plan allows a tax debt to be paid by instalments. Access generally requires lodgements to be up to date, which is why lodging on time matters...<\/div>\n     \n                   \n                         \n                                              \n      <\/div>                      \n            <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_blank\" href=\"https:\/\/www.dbaadvisory.com\/en\/ato-payment-plan-business-debt\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Read now<\/div>\n            <div class=\"uc_btn_icon\"><i class='fas fa-book-open'><\/i><\/div>          <\/div>\n      \t<\/a>\n        \n                \n      <\/div>                           \n \t<\/div>  <\/div>      \n  <a class=\"ue_post_full_link \" href=\"https:\/\/www.dbaadvisory.com\/en\/ato-payment-plan-business-debt\/\" target=\"_blank\"><\/a>      \n<\/div>\n\n\n\n\n\n<div id=\"uc_post_grid_elementor_e15b5ad_item2\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.dbaadvisory.com\/en\/suspicious-matter-report\/\" target=\"_blank\">\n     <div class=\"uc_post_image\">\n       <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/suspicious-matter-report-hero-768x474.jpg\" alt=\"an image of an overhead view of a volcanic crater lake with vibrant blue and green water and steam, symbolising a Suspicious Matter Report\" width=\"768\" height=\"474\" title=\"\">\n       <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n                \n                            <div class=\"ue-meta-data\">\n            \n    <div class=\"ue-grid-item-meta-data ue-grid-item-meta-data--date\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  17\/07\/2026<\/div>            \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n  \n        <div class=\"uc_post_title\"><a class=\"\" href=\"https:\/\/www.dbaadvisory.com\/en\/suspicious-matter-report\/\" target=\"_blank\"><h4 class=\"ue_p_title\">Suspicious Matter Report<\/h4><\/a><\/div>\t\n                 \n                \t<div class=\"uc_post_text\">A suspicious matter report must be lodged with AUSTRAC when a reporting entity forms a suspicion on reasonable grounds in connection with a designated...<\/div>\n     \n                   \n                         \n                                              \n      <\/div>                      \n            <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_blank\" href=\"https:\/\/www.dbaadvisory.com\/en\/suspicious-matter-report\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Read now<\/div>\n            <div class=\"uc_btn_icon\"><i class='fas fa-book-open'><\/i><\/div>          <\/div>\n      \t<\/a>\n        \n                \n      <\/div>                           \n \t<\/div>  <\/div>      \n  <a class=\"ue_post_full_link \" href=\"https:\/\/www.dbaadvisory.com\/en\/suspicious-matter-report\/\" target=\"_blank\"><\/a>      \n<\/div>\n\n\n\n\n\n<div id=\"uc_post_grid_elementor_e15b5ad_item3\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.dbaadvisory.com\/en\/aml-ctf-training-requirements\/\" target=\"_blank\">\n     <div class=\"uc_post_image\">\n       <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/aml-ctf-training-requirements-hero-768x576.jpg\" alt=\"an image of a mother stingray guiding her child to navigate the seabed, symbolising the diligence, resilience and capabilities firms will develop with DBA Advisory&#039;s AML\/CTF Training Requirements\" width=\"768\" height=\"576\" title=\"\">\n       <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n                \n                            <div class=\"ue-meta-data\">\n            \n    <div class=\"ue-grid-item-meta-data ue-grid-item-meta-data--date\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  10\/07\/2026<\/div>            \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n  \n        <div class=\"uc_post_title\"><a class=\"\" href=\"https:\/\/www.dbaadvisory.com\/en\/aml-ctf-training-requirements\/\" target=\"_blank\"><h4 class=\"ue_p_title\">AML\/CTF Training Requirements<\/h4><\/a><\/div>\t\n                 \n                \t<div class=\"uc_post_text\">AML\/CTF training requirements apply to all staff involved in providing designated services, including support staff who handle customer information. Training...<\/div>\n     \n                   \n                         \n                                              \n      <\/div>                      \n            <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_blank\" href=\"https:\/\/www.dbaadvisory.com\/en\/aml-ctf-training-requirements\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Read now<\/div>\n            <div class=\"uc_btn_icon\"><i class='fas fa-book-open'><\/i><\/div>          <\/div>\n      \t<\/a>\n        \n                \n      <\/div>                           \n \t<\/div>  <\/div>      \n  <a class=\"ue_post_full_link \" href=\"https:\/\/www.dbaadvisory.com\/en\/aml-ctf-training-requirements\/\" target=\"_blank\"><\/a>      \n<\/div>\n\n\n\n\n\n<div id=\"uc_post_grid_elementor_e15b5ad_item4\" class=\"uc_post_grid_style_one_item ue_post_grid_item ue-item \">\n  \n      <a class=\"uc_post_grid_style_one_image \" href=\"https:\/\/www.dbaadvisory.com\/en\/austrac-registration-for-accountants\/\" target=\"_blank\">\n     <div class=\"uc_post_image\">\n       <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dbaadvisory.com\/wp-content\/uploads\/2026\/09\/austrac-registration-hero-768x512.jpg\" alt=\"an image of a sunset over the beach seen through a crystal ball symbolising\" width=\"768\" height=\"512\" title=\"\">\n       <div class=\"uc_post_image_overlay\"><\/div>\n     <\/div>\n    <\/a>\n   \n  <div class=\"uc_content\">\n    <div class=\"uc_content_inner\">\n      <div class=\"uc_content-info-wrapper\" >\n                \n                            <div class=\"ue-meta-data\">\n            \n    <div class=\"ue-grid-item-meta-data ue-grid-item-meta-data--date\"><span class=\"ue-grid-item-meta-data-icon\"><i class='fas fa-calendar-week'><\/i><\/span>  03\/07\/2026<\/div>            \t    \n                \n        \n\t\n                \n                \n                \n                \n    \t\t\t\n      \n            \n  <\/div>\t\n  \n        <div class=\"uc_post_title\"><a class=\"\" href=\"https:\/\/www.dbaadvisory.com\/en\/austrac-registration-for-accountants\/\" target=\"_blank\"><h4 class=\"ue_p_title\">AUSTRAC Registration for Accountants and Lawyers<\/h4><\/a><\/div>\t\n                 \n                \t<div class=\"uc_post_text\">AUSTRAC registration for accountants applies to firms providing designated services under the AML\/CTF Act. Enrolment is the first step; obligations including...<\/div>\n     \n                   \n                         \n                                              \n      <\/div>                      \n            <div class=\"uc_post_button\">\n        \n        <a class=\"uc_more_btn \" target=\"_blank\" href=\"https:\/\/www.dbaadvisory.com\/en\/austrac-registration-for-accountants\/\">\n          <div class=\"uc_btn_inner\">\n            <div class=\"uc_btn_txt\">Read now<\/div>\n            <div class=\"uc_btn_icon\"><i class='fas fa-book-open'><\/i><\/div>          <\/div>\n      \t<\/a>\n        \n                \n      <\/div>                           \n \t<\/div>  <\/div>      \n  <a class=\"ue_post_full_link \" href=\"https:\/\/www.dbaadvisory.com\/en\/austrac-registration-for-accountants\/\" target=\"_blank\"><\/a>      \n<\/div>\n\n  <\/div>\n<\/div>\n\n\n\n\n<!-- end Post Grid -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2cae145 e-con-full e-flex e-con e-parent\" data-id=\"2cae145\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-8d78b0c e-con-full e-flex e-con e-child\" data-id=\"8d78b0c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51c9095 elementor-headline--style-highlight elementor-widget elementor-widget-animated-headline\" data-id=\"51c9095\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;marker&quot;:&quot;double_underline&quot;,&quot;highlighted_text&quot;:&quot;empowering you&quot;,&quot;headline_style&quot;:&quot;highlight&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;highlight_animation_duration&quot;:1200,&quot;highlight_iteration_delay&quot;:8000}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h5 class=\"elementor-headline\">\n\t\t\t\t\t<span class=\"elementor-headline-plain-text elementor-headline-text-wrapper\">We build the resilient foundations<br><\/span>\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\n\t\t\t\t\t<span class=\"elementor-headline-dynamic-text elementor-headline-text-active\">empowering you<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t\t<span class=\"elementor-headline-plain-text elementor-headline-text-wrapper\">to scale your business<\/span>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3da0c6 ekit-equal-height-enable elementor-widget elementor-widget-elementskit-icon-box\" data-id=\"e3da0c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"elementskit-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >        <!-- link opening -->\n                <a href=\"https:\/\/www.dbaadvisory.com\/contact-us-v2\/\" class=\"ekit_global_links\">\n                <!-- end link opening -->\n\n        <div class=\"elementskit-infobox text-left text-right icon-lef-right-aligin elementor-animation- elementskit-icon-right gradient-active image-active hover_from_left\">\n                    <div class=\"elementskit-box-header elementor-animation-rotate\">\n                <div class=\"elementskit-info-box-icon  text-center\">\n                    <i aria-hidden=\"true\" class=\"elementkit-infobox-icon fas fa-arrow-right\"><\/i>\n                <\/div>\n          <\/div>\n                        <div class=\"box-body\">\n                            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data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Australia&#8217;s small business CGT concessions under Division 152 can reduce or eliminate capital gains tax on the sale of an active business asset. Access depends on satisfying eligibility conditions tested at the time of the sale, which is why planning years ahead matters. <\/p>","protected":false},"author":5,"featured_media":37565,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[415,414],"tags":[465,464,463,466],"class_list":["post-37785","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-and-tax","category-audit-readiness","tag-15-year-exemption-cgt","tag-cgt-small-business-relief-australia","tag-small-business-cgt-concessions","tag-small-business-retirement-exemption-cgt","entry","has-media"],"_links":{"self":[{"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/posts\/37785","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/comments?post=37785"}],"version-history":[{"count":30,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/posts\/37785\/revisions"}],"predecessor-version":[{"id":37925,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/posts\/37785\/revisions\/37925"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/media\/37565"}],"wp:attachment":[{"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/media?parent=37785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/categories?post=37785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dbaadvisory.com\/en\/wp-json\/wp\/v2\/tags?post=37785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}