Insights
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The 15-Year Exemption is the most powerful of the small business CGT concessions — offering a rare opportunity to completely eliminate tax on a business sale. This article outlines the essential rules, eligibility requirements, and strategic considerations to help you maximise this concession and plan a tax-effective exit.

The Instant Asset Write-Off 2025–26 extension allows eligible small businesses to immediately deduct assets costing up to $20,000. But many businesses—particularly farmers and equipment-heavy industries—also need to understand the tax consequences when selling assets that were fully written off in earlier years. Here’s what you need to know and why proactive tax planning is becoming increasingly important.