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The Comprehensive Guide to Small Business CGT Concessions and Superannuation

The overlays of tax and super make this topic challenging to negotiate for many advisers. Yet, the CGT cap is an excellent opportunity for clients to boost their superannuation savings.


Insyt's 220-page publication has been designed to walk you through the complexities of Small Business CGT Concessions and Superannuation. 

This publication has been very successful and has been updated and expanded in 2024. 

About the guide


The Guide is written in a practical way, and deals with the following topics:


  • Understanding the conditions to access the concessions – broken down into three common scenarios.


  • Strategies to maximise the CGT Cap for the 15-year and retirement exemptions.

  • What are the ATO's latest views on in specie contributions under the CGT Cap? A silent backflip in some cases!

  • Common practitioner 'Questions and Answers' on the concessions and the CGT Cap including:

    • Can an entity still benefit from the concessions if they have ceased to carry on business?

    • How are vendor terms arrangements dealt with?

    • What is the meaning of 'retirement' for the purposes of the 15-year exemption?



To see every section of the Guide click on the contents below.



Ebook (Single user, requires Adobe Digital Editions) – $187 (incl. GST)
Print copy – $187 (incl. GST) (incl. Postage)
Ebook + Print copy  (Single user, requires Adobe Digital Editions) – $229 (incl. GST) (incl. Postage) 
PDF  (Per firm location) – $248 (incl. GST)
PDF + Print copy  (Per firm location) 
– $290 (incl. GST) (incl. Postage)
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