Small Business CGT: The Poison Chalice in the New $10m Threshold - August 2026

The Small Business CGT threshold has just tripled — $2m to $10m. It reads like good news. It isn't.

Only one of the four Division 152 concessions actually moved. It's the 50% active asset reduction — and it's worth precisely nothing once your client sells their business out of a company. Reach for the 15-year exemption on the strength of the headline and you'll be wrong. Restructure a trust into a company at the wrong moment and you can hand your client a seven-figure tax bill on exit — with a hard 1 July 2027 deadline quietly ticking behind it.

In this session I go straight from the announcement to the statute: what genuinely changed, the traps waiting for the unwary, and exactly how to advise the clients asking you about this right now — with live client files and a take-home Excel model you can run against any client's numbers.

This webinar covered:

• Which of the four concessions actually changed — and the three that didn't, so you stop quoting the wrong threshold

• The poison chalice: why the 50% reduction dies at the shareholder level in a company — the s 47, TD 2001/14 and CGT event C2 chain, worked through in plain English

• The 1 July 2027 reset: the deadline that decides whether an exit costs your client $705k or $2.1m

• Two real cases from the inbox: the 15-year-exemption client who doesn't qualify, and the "$12m turnover" client who actually does

• Restructure or stay put? Five routes compared — stay a trust, roll, sell, loan-back, buy-back, debt recycling and licensing — with the s 45B, Division 725, s 100A and Part IVA traps flagged on each

• Dividend access shares: the flexibility no rollover will give you — and where Ierna & Hicks now draws the line on s 45B

• The break-even: when selling into a company beats staying a trust — with a downloadable model to run your own client scenarios

• Division 119 and the new CGT order: where the 30% minimum tax actually bites