Affiliates & Connected Entities - Cracking the CGT Concessions Code - October 2025 (1 Hour of CPD)

In this webinar, Peter will go through the basic rules around who is connected to whom and who your affiliates are, and then he will go into a specific case study of an accounting firm that has three owners.

The firm is structured as a company that is owned by three family trusts.  Each family trust has a bucket company that is owned by a separate family trust. There is also a separate unit trust that owns the business premises.    

Peter will look at circumstances in which no one is connected, and then at those in which everyone is. He will also look at strategies to assist with satisfying the tests to gain access to the Small Business CGT Concessions. 

This webinar covered:

• The basic conditions for relief under the Small Business CGT Concessions
• Who are your connected entities
• The Modified Connected Entity rules
• What is an affiliate?
• Case study
• Strategies to ensure you don’t breach the tests inadvertently and miss out on the concessions.
• And much, much more…