Insights
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The small business rollover allows business owners to defer capital gains tax and keep more capital working in their business. By reinvesting in eligible assets within the required timeframe, you can support growth, improve cash flow, and plan more strategically for the future—while being mindful of key conditions and risks.

Before accessing Small Business CGT Concessions, business owners must first meet strict eligibility criteria. This chapter outlines the key tests and common pitfalls that can determine whether you reduce — or fully pay — capital gains tax.