Business Sale & Small Business CGT Concessions

Maximize Value. Minimize Tax.

Many business owners only sell one business in their lifetime. Getting the tax advice right before negotiations begin can make a significant difference to the after-tax proceeds.

A poorly structured sale can cost hundreds of thousands of dollars in unnecessary CGT.

Selling a business is often one of the most significant financial events in a business owner’s life and the tax implications can be substantial if the transaction is not structured correctly.

With the right advice and planning, eligible business owners may be able to significantly reduce or even eliminate Capital Gains Tax (CGT) through the Small Business CGT Concessions under Division 152 of the Income Tax Assessment Act 1997.
These concessions are complex and highly dependent on factors such as:
business structure
ownership arrangements
active asset eligibility
turnover and net asset thresholds
timing of the transaction
trust and company stakeholder rules
retirement and succession objectives
Early planning is critical. In many cases, restructuring opportunities and eligibility issues should be reviewed well before a business sale process begins.
Strategic tax planning and structuring advice to help business owners maximise after-tax sale proceeds.
Services Include:
Small Business CGT Concessions Advice (Division 152)
Sale of Business Tax Planning
15-Year Exemption Planning
Retirement Exemption & CGT Cap Advice
Business Structure Reviews Prior to Sale
Asset Protection & Pre-Sale Restructuring
Share Sale vs Asset Sale Analysis
Succession & Exit Planning
Due Diligence & Transaction Support
Coordination with Lawyers, Brokers & Financial Advisors
Common Areas We Assist With:
Determining eligibility for the Small Business CGT Concessions
Active asset testing and connected entity reviews
Maximum net asset value testing
Trust and company concession stakeholder planning
Pre-sale restructures and ownership reviews
Retirement exemption and superannuation contribution strategies
Multi-entity and family group structuring issues

Business Sale & Small Business CGT Concessions engagements typically commence from $2,000 + GST, depending on transaction complexity, entity structure, and the scope of advice required. Prices are indicative only and may vary depending on complexity, scope and record quality.

Essential
Best suited for sole traders, startups and small businesses looking for reliable accounting and compliance support.
Monthly Investment
$300/month
+ GST
Included Services
ASIC compliance management
Annual Financial Statements
 Business Income Tax Returns
BAS & IAS lodgements
Lodgement reminders and due date management
Support Response Time:
Within 72 business hours
Growth
Best suited for growing businesses seeking proactive tax planning and ongoing strategic guidance throughout the year.
Monthly Investment
$500/month
+ GST
Everything in Essential, plus
Annual tax planning session
Quarterly tax & business review meetings
Entity structuring & tax planning
CGT, FBT & Payroll Tax support
Taxable Payments Annual Report (TPAR)
Support Response Time:
Within 48 business hours
Most Popular
Strategic Partner
Best suited for established businesses, investors and complex business groups requiring ongoing strategic advisory support.
Monthly Investment
$1000/month
+ GST
Everything in Growth, plus
Strategic business advisory
Asset protection & ownership structuring
Annual wealth & succession planning review
Access to a trusted network of specialist advisers
Priority access to the Director
Support Response Time:
Within 24 business hours
Frequently Asked Questions

Have Questions?
We've Got Answers.

Every business and individual has different circumstances, and choosing the right professional adviser is an important decision. Here are answers to some of the questions we're most commonly asked about our services. If you can't find what you're looking for, we'd be happy to discuss your circumstances.

When should I start planning the sale of my business?

The earlier, the better.

Ideally, business sale planning should begin well before your business is placed on the market. Early planning allows time to review your business structure, assess eligibility for the Small Business CGT Concessions, identify restructuring opportunities and address any issues that could affect your after-tax outcome.

Starting early provides greater flexibility and can significantly improve the tax efficiency of your business sale.

What are the Small Business CGT Concessions?

The Small Business CGT Concessions are a series of tax concessions that may allow eligible business owners to reduce, defer or even eliminate Capital Gains Tax (CGT) when selling a business or business assets.

The rules are complex and depend on factors such as ownership structures, active asset eligibility, turnover or net asset thresholds, concession stakeholder requirements and the nature of the transaction.

We'll assess your circumstances and explain which concessions may be available to you.

How do I know if I'm eligible?

Eligibility depends on your individual circumstances and the specific requirements of the tax legislation.

Factors such as your business structure, ownership arrangements, the type of asset being sold, active asset eligibility and the relevant turnover or net asset tests all need to be carefully considered.

We'll undertake a detailed eligibility review and advise whether the concessions are available based on your circumstances.

Can you help before I've found a buyer?

Absolutely. In many cases, the most valuable tax planning opportunities exist before negotiations begin or a sale contract is signed.

We can review your business structure, identify planning opportunities, assess your eligibility for the Small Business CGT Concessions and help position your business for a more tax-effective sale.

Do you work with lawyers and business brokers?

Yes. We regularly work alongside lawyers, business brokers, financial advisers and other professional advisers to help ensure every aspect of your transaction is coordinated effectively.

Collaborating with your advisory team helps minimise delays, reduce risks and ensure your commercial, legal and taxation objectives remain aligned throughout the sale process.

Can you help maximise my after-tax sale proceeds?

Yes. Our advice focuses on helping eligible business owners structure transactions as tax-effectively as possible while remaining fully compliant with Australian taxation laws.

Depending on your circumstances, this may include reviewing ownership structures, assessing eligibility for the Small Business CGT Concessions, considering pre-sale restructures and identifying other planning opportunities that can improve your overall after-tax outcome.

How do I get started?

The first step is to book a discovery consultation.

We'll take the time to understand your business, discuss your exit objectives and review your current structure before identifying opportunities to improve your after-tax outcome. If we're the right fit, we'll provide a tailored proposal outlining the recommended services, scope of work and fixed fees before commencing the engagement.

Still have questions?
Our team is happy to help. Book a discovery consultation and let's discuss your business, your goals and how we can support your long-term success.
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Strong client relationships are built on trust, clear communication and practical advice that delivers genuine long-term value. Read what our clients have to say about working with The Tax Bar Australia in our Google Reviews.

Professional Credentials & Associations

Recognised professional credentials and technology partnerships that demonstrate our commitment to technical excellence and ongoing professional development.

Let’s Work Together

Planning to sell your business?

Every business sale is different, and the right advice can make a significant difference to your after-tax outcome. We'll assess your transaction structure, eligibility for the Small Business CGT Concessions and long-term objectives to identify planning opportunities before negotiations begin.