Small business CGT: Key insights & super strategies
Join Lee-Ann Hayes and Mark Ellem for an in-depth workshop on CGT Small Business Concessions. Learn eligibility, strategies, and superannuation connections to maximize tax benefits for clients.
Mastering CGT Small Business Concessions: Rules, Strategies & Superannuation Insights
The CGT Small Business Concessions have been a key part of the tax landscape since their introduction in 1999. Designed to help small business owners access additional funds for retirement or reinvestment, these concessions offer significant tax benefits—but they come with complex rules and evolving eligibility criteria. Over the years, legislative changes have added layers of complexity, making it crucial for practitioners to stay up to date.
In this in-depth 3-hour workshop, we’ll break down the latest rules and strategies to ensure you can confidently apply the concessions for your clients. We will cover who qualifies, how the concessions work, and the key considerations to maximise their application.
The session will be delivered in three key parts:
🔹 Part 1: Understanding the Foundations – A breakdown of the fundamental rules and eligibility criteria for accessing the CGT Small Business Concessions.
🔹 Part 2: Navigating Complexity – A deep dive into common challenges, tricky scenarios, and strategies to avoid pitfalls.
🔹 Part 3: The Superannuation Connection – Exploring how these concessions interact with superannuation and the planning opportunities available.
Speakers:
- Lee-Ann Hayes, Head of Education (Tax) – Leading Parts 1 & 2
- Mark Ellem, Head of Education (SMSF) – Presenting Part 3
Join us for this practical session where we unpack the latest developments and key insights to help you confidently apply the CGT Small Business Concessions.
Date & Details
Wednesday, 18 June 2025
Time
1:30pm - 4:30pm AEST (NSW, QLD, VIC,TAS)
1:00pm SA & NT
11:00am WA
Registration to this event includes:
- 3 hour live online event with opportunity to ask questions of the presenter
- 3 accredited CPD hours from the SMSF Association/Financial Advice Association of Australia
- 3 months access to recording and materials after the event
What we cover
- Gain a clear understanding of the four CGT Small Business Concessions and the fundamental conditions required for different types of taxpayers to qualify.
- Explain the specific eligibility criteria for each concession and how they apply in various small business scenarios.
- Recognise and address key challenges when applying the concessions, including common traps and strategic considerations.
- Understand the connection between CGT Small Business Concessions and superannuation, including how they interact and the opportunities for tax-effective retirement planning.
Lee-Ann Hayes
Head of Tax Education, TaxBanter
Lee-Ann is a respected tax professional with 25 years’ experience in Australian taxation law. Her varied roles include training, content creation and advice, giving her extensive practical experience in the daily tax issues faced by practitioners.
Lee-Ann’s taxation journey began at the Australian Taxation Office where she held various technical and education positions. From there Lee-Ann has worked in both public practice and for several national training organisations. She has extensive experience in developing and delivering tax education to a wide and varied audience, including graduate accountants, big four accounting firms and professional associations.
Renowned for her enthusiastic, approachable and engaging presentation style, Lee-Ann has a strong practical focus, ensuring effective learning outcomes are always achieved.
Webinar
Small business CGT: Key insights & super strategies
18 June 2025 - 18 June 2025
Webinar
$360.00 + GST