The small business CGT concessions provide significant opportunities for businesses to mitigate CGT on the sale of business assets together with opportunities to boost super. 

Putting the theory into practice can be challenging, given the nuances of the concessions, the one-off nature of selling a business and the precise timing requirements that apply to some of the concessions.

Given these practical issues, this session will concentrate on case studies to provide attendees with a real-world understanding of how the concessions and the CGT cap apply in practice.