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Learn the eligibility conditions of Small Business CGT concessions covering grouping rules, control test, turnover test and more!

In this unit, we cover:

Overview of basic eligibility conditions
Affiliates and connected entities
- Grouping requirements
- Who is an affiliate (and who isn’t)?
- Connected entities
- Control test
- Modified control tests for companies, partnerships and discretionary trusts
CGT small business entity
- Eligibility conditions
- Aggregated turnover
Maximum Net Asset Value Test (MNAV)
- Maximum net asset value
- Market value
- Offsets
Alternate eligibility pathways
- Passively held assets (section 152-10 (1A) pathway

Download resources below.

Date recorded: 24 October 2025

27:T4da,

Learn the eligibility conditions of Small Business CGT concessions covering grouping rules, control test, turnover test and more!

In this unit, we cover:

Overview of basic eligibility conditions
Affiliates and connected entities
- Grouping requirements
- Who is an affiliate (and who isn’t)?
- Connected entities
- Control test
- Modified control tests for companies, partnerships and discretionary trusts
CGT small business entity
- Eligibility conditions
- Aggregated turnover
Maximum Net Asset Value Test (MNAV)
- Maximum net asset value
- Market value

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