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Small business 15-year exemption：
How it works
You will not pay CGT when you dispose of an active asset if all of the following are true:
You meet the basic eligibility conditions.
You or the significant individual (if yoBasic eligibility conditions
To be eligible for any of the CGT concessions, you must first meet the basic eligibility conditions.
Basic eligibility conditions
To be eligible for any of the CGT concessions, you must first meet the basic eligibility conditions.
Depreciating assets do not meet the basic eligibility conditions:
Under the uniform capital allowance system, any gain or loss from a depreciating asset is included in your assessable income, or is deductible as a balancing adjustment, to the extent the asset was used for a taxable purpose (business use). The small business CGT concessions do not apply to gains you make on depreciating assets that are included in your income.
You make a capital gain or capital loss from a depreciating asset to the extent you have used the asset for a non-taxable purpose (private use). Any capital gain you make in this way does not qualify for the small business CGT concessions because it reflects the non-business use of the asset.
All the concessions except for the small business 50% active asset reduction have additional requirements you must meet.
Step 1: Determine if you are an eligible entity
You must be one of the following:
a CGT small business entity eligibility with an aggregated turnover of less than $2 million
not running a business (other than as a partner) but your asset is used in your affiliate or connected entity's small business (CGT concessions on passively-held assets)
a partner in a partnership that is a small business entity, and the asset is either
an interest in a partnership asset (partnership assets)
an asset you own that is not an interest in a partnership asset (partner's assets) but is used in the business of the partnership
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