Insights
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The Federal Government has proposed changes to the Small Business CGT Concessions that could expand access to the 50% Active Asset Reduction from 1 July 2027. While the reforms are not yet law, business owners considering a future sale should start planning now to maximise potential tax savings and achieve better after-tax outcomes.

The real power of small business CGT concessions lies in how they’re combined. By sequencing and tailoring these concessions strategically, business owners can significantly reduce — or even eliminate — tax on sale, while aligning their exit with broader wealth and retirement goals.