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CGT Small Business Concessions

 
 
Topic: CGT Small Business Concessions

Tuesday 10 February 2026 | 12:30-2:00pm AEDT

Among the many ‘areas of focus’ identified by the ATO for the coming year, one issue is ensuring that businesses accessing the small business CGT concessions meet the eligibility conditions and report the correct amounts. Given this enhanced scrutiny, and the substantial benefits available to taxpayers who are properly eligible for the concessions, it is more important than ever to understand their application. 

This session will rely on the real world experience of the presenters to provide advisors with some practical insights into:

  • Satisfying the basic eligibility turnover or net asset value test
  • Some often overlooked quirks in the active asset test when applied to mixed use assets or assets held outside the trading entity
  • Understanding the extra complexity involved in seeking to apply the concessions to shares or trust interests
  • The mechanics of effectively applying the retirement exemption and much more.  


Panellists:

  • Karen Goodfellow, CTA, Goodfellow Tax Advisory
  • Laura Hussey, ATI, KHQ Lawyers

Chair

  • Frank Hinoporos, CTA, Hall & Wilcox

This session is brought to you by your VIC State Council 

If you require recognition of your CPD with the WA Legal Practice Board please email nationalevents@taxinstitute.com.au with your LPBWA practitioner ID and confirmation of the event you attended.