Full advice - beginning to end for everything Connected Entities and Affiliates Small Business Participation Percentage Significant Individuals and CGT Concession Stakeholders Maximum Net Asset Value Test CGT Small Business Entity Test Active Asset Test Additional Tests for Shares in a Company or Units in a Unit Trust Additional Test for Rights or Interests in Relation to the Income or Capital of a Partnership

Small Business 15-year Exemption Small Business 50% Reduction Small Business Roll-Over and CGT events J5, J6 and J2 Small Business Retirement Exemption Interaction between the Small Business CGT Concessions and Deceased Estates Interaction between the Small Business CGT Concessions and Marriage Breakdowns Interaction between the Small Business CGT Concessions and Look-Through Earnout Arrangements Interaction between the Small Business CGT Concessions and Superannuation Contributions