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Small business CGT concessions: a deep dive with a super twist

Date/time: Tuesday 13 August 2024 12:30PM-03:30PM AEST

Capital gains & losses

$360.00 +GST

Audience

This training is recommended for all practitioners working with SMSFs.

Audience

Learning outcomes

Upon completion of this training, you will be able to:

  1. Understand the four CGT small business concessions and the basic conditions to satisfy to be eligible for each type of taxpayer.
  2. Explain the specific criteria for eligibility for each of the four CGT small business concessions.
  3. Identify the critical issues when applying each of the four CGT small business concessions.
  4. Explain the interaction of the CGT small business concessions with the superannuation rules.
Learning outcomes

Relevancy

This event will be presented live on 13 August 2024.

Relevancy

CPD hours

This training provides up to 3 hours accredited by the SMSF Association. The Legislated CPD Hours breakdown for financial advisers is as follows:

  • Technical competence: 1 CPD hour
  • Tax (financial) advice: 2 CPD hour
CPD hours

The CGT Small Business concessions were introduced way back in 1999 with one of the reasons for their introduction being to give small business operators greater access to additional funds for their retirement or to use to grow their businesses. When introduced there were (and still are) four principal CGT concessions for small businesses in addition to the general CGT discount. Since 1999 there have been numerous changes to the eligibility and operation of the rules and whilst they can provide significant tax concessions, they can be complex and challenging to apply. 

In this special 3-hour workshop, we will break down the current rules so that you understand how they operate, which taxpayers are eligible and the strategies to maximum their application. The workshop will be conducted in three parts: 

  • Part 1: The basic rules and conditions for applying the CGT Small Business concessions. 
  • Part 2: When things get complicated: a  consideration of the tips and traps of the  CGT Small Business concessions. 
  • Part 3: Interaction of the CGT Small Business concessions with superannuation. 


Parts 1 and 2 will be presented by Lee-Ann Hayes, Head of Education (Tax) and Part 3 by Mark Ellem, Head of Education (SMSF). 

Registration to this event includes: 

  • 3 hour live online event with opportunity to ask questions of the presenters 
  • Learning guide, slides and case studies 
  • Recording and materials available to access for 3 months after the event. 
  • SMSF Association accredited CPD certificate for 3 hours 
Lee-Ann Hayes

Presented by

Lee-Ann Hayes
Head of Education (Tax)
Accurium
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Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The Accurium – General Terms and Conditions can be accessed here.
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