{"product_id":"small-business-cgt-the-poison-chalice-in-the-new-10m-threshold-august-2026","title":"Small Business CGT: The Poison Chalice in the New $10m Threshold - August 2026","description":"\u003cdiv class=\"builder-v2-widget tc-v2-widget-heading\"\u003e\n\u003cdiv class=\"builder-v2-block builder-v2-block-heading styled tc-font-default tc-text_transform-auto\"\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe Small Business CGT threshold has just tripled — $2m to $10m. It reads like good news. It isn't.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eOnly 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eIn 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis webinar covered:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eWhich of the four concessions actually changed — and the three that didn't, so you stop quoting the wrong threshold\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eThe 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\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eThe 1 July 2027 reset: the deadline that decides whether an exit costs your client $705k or $2.1m\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eTwo real cases from the inbox: the 15-year-exemption client who doesn't qualify, and the \"$12m turnover\" client who actually does\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eRestructure 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\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eDividend access shares: the flexibility no rollover will give you — and where Ierna \u0026amp; Hicks now draws the line on s 45B\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eThe break-even: when selling into a company beats staying a trust — with a downloadable model to run your own client scenarios\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eDivision 119 and the new CGT order: where the 30% minimum tax actually bites\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cb id=\"docs-internal-guid-15cfc417-7fff-1cea-923d-88d3751e52ed\"\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"builder-v2-block builder-v2-block-heading styled tc-font-default tc-text_transform-auto\"\u003e\u003cstrong\u003eWhat's Included?\u003c\/strong\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"builder-v2-widget tc-v2-widget-text\"\u003e\n\u003cdiv class=\"builder-v2-block builder-v2-block-root tc-border_style-solid tc-background_alignment-center\"\u003e\n\u003cdiv class=\"builder-v2-block builder-v2-block-text styled tc-text_transform-auto\"\u003e\n\u003cul\u003e\n\u003cli\u003eInstant access to the Recording \u003c\/li\u003e\n\u003cli\u003eGet 1 hour of CPD \u0026amp; a CPD certificate\u003c\/li\u003e\n\u003cli\u003eQ\u0026amp;A session included\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\n\u003c\/li\u003e\n\u003cli style=\"font-weight: bold;\"\u003e\u003cstrong\u003e90 days of recording access (unlimited views)\u003c\/strong\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003cdiv class=\"builder-v2-widget tc-v2-widget-text\"\u003e\n\u003cdiv class=\"builder-v2-block builder-v2-block-root tc-border_style-solid tc-background_alignment-center\"\u003e\n\u003cdiv class=\"builder-v2-block builder-v2-block-text styled tc-text_transform-auto\"\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"Advisers Digest","offers":[{"title":"Default Title","offer_id":46276045766792,"sku":null,"price":199.0,"currency_code":"AUD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0654\/9841\/5240\/files\/Small_Business_CGT__The_Poison_Chalice_in_the_New_10m_Threshold_-_August_2026_-_Recording_Image.png?v=1785912881","url":"https:\/\/shop.advisersdigest.com.au\/products\/small-business-cgt-the-poison-chalice-in-the-new-10m-threshold-august-2026","provider":"Advisers Digest","version":"1.0","type":"link"}