Tax and Structures


Tax for business owners

Small business CGT concessions

If you’re a business owner, at some stage the ownership will pass to someone else, either as a sale during your lifetime or as part of your succession upon death.

When your business is sold, a capital gain may be realised.

To manage your capital gains tax liability, there are four possible concessions that are available to business owners who are assessed to be selling a small business.


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