Small business CGT concessions and superannuation


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SKU: 12670 Category:


Those of us advising small business owner clients need to have a strong awareness of how the small business CGT concessions intertwine with superannuation.

This session provides practitioners with the information they need to engage in strategic pre-emptive discussions with clients as they approach or contemplate the sale of their business.

We focus on how using the small business CGT concessions can boost an individual’s superannuation savings, including:

  • How the lifetime CGT cap works and the concessions that count towards it
  • The key criteria that must be met for the 15-year exemption and the retirement exemption
  • The timeframes that apply for small business sale proceeds to count towards the lifetime CGT cap
  • How the superannuation eligibility rules and contribution caps affect the lifetime CGT cap
  • And much more

    Recorded on 28 July 2022
    Presented by Natasha Panagis
    1 CPD Hour