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5 Tax and Structures

Tax for business owners

Small business CGT concessions

For small businesses, the four concessions available to reduce CGT are:

1. the 15-year exemption

2. the retirement concession

3. the 50% small business reduction

4. the rollover reduction.

This is a highly technical area with many variables. You are encouraged to talk to your accountant or business adviser well before a business sale so adequate planning can be done.

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