Small Business CGT Concessions Web Series - Part 4
Master the complexities of the Small Business CGT Concessions with our practical 4-part webinar series. Learn how to navigate grouping rules, avoid common pitfalls, and unlock powerful tax planning opportunities for your clients
A methodical & practical approach to the concessions
Common problem areas and solutions
Maximising tax effectiveness and planning
The small business CGT concessions are very generous for those who meet the relevant conditions. However, the rules can also be complex and difficult to apply in practice and claims made under the concessions are at a high risk of being reviewed by the ATO.
This comprehensive 4-part Small Business CGT Concessions Web Series focuses on the key aspects of the small business CGT concessions in a methodical and practical way. Across the series we cover a wide range of issues including the problem areas that often prevent clients from accessing the concessions and the solutions that might make the difference, maximising the tax effectiveness of the concessions, planning opportunities for clients who are thinking of selling business assets, and navigating the interaction between these concessions and the lifetime CGT cap rules for superannuation contributions.
Part 4: Applying the lifetime CGT cap for super contributions
When clients are able to access the small business 15 year exemption or retirement exemption there might be an opportunity to take advantage of the lifetime CGT cap rules for superannuation contributions. This session explores how these concessions interact with superannuation and the planning opportunities available.
Some clients will be compelled to contribute exempt gains to super while other might choose to on a voluntary basis. Either way, these clients might be able to access the lifetime CGT cap rules and ensure that these contributions do not count towards their normal contribution caps. However, the process needs to be managed very carefully.
Dates & Details
Monday, 9 February 2026
Time
12:00pm - 1:15pm AEDT
11:30am SA
11:00am QLD
10:30am NT
9:00am WA
What we cover
- Identify clients who can take advantage of the lifetime CGT cap rules;
- Understand the strict timing rules that need to be satisfied;
- Explain the key differences in the way these rules are applied, depending on whether the client has applied the 15 year exemption or retirement exemption;
- Understand when these rules can potentially be used in connection with the sale of pre-CGT assets; and
- Explain the different approaches that need to be taken depending on whether the taxpayer who made the capital gain is an individual, a company or a trust.
Mark Ellem
Head of Education, Accurium
Mark is a popular, experienced and highly sought after presenter who is passionate about educating accountants and SMSF practitioners about SMSFs and strategies to make SMSFs a successful part of their business.
He has extensive experience in Self-Managed Superannuation Funds (SMSFs), Pension Funds, Income Tax and Financial Advisory. He is a Fellow of the CPA, IPA and SMSF Association, and received the 2018 SMSF Association CEO award in February 2019 for his contribution to the association and was in the inaugural group of association members to advance to the status of Fellow in February 2020.
Mark has spent over 30 years in accounting practices and SMSF administration companies, including running his own accountancy practice and SMSF administration and compliance advice company for ten years.
Online workshop
Small Business CGT Concessions Web Series - Part 4
09 February 2026 - 09 February 2026
Workshop
$131.82 + GST