Skip to Content

Small business capital gains tax (CGT) contributions

How does it work?

When selling 'active business assets', you may be eligible to claim certain capital gains tax (CGT) concessions and get more money into super.

Active business assets are those held or used in your business or a business of someone connected with you. Generally, they include land and buildings and, in limited cases, shares in a company.

May be suitable if…

You're selling small business assets.

What are the benefits?

  • Convert business capital into tax-effective retirement savings.
  • Potentially pay less tax on the sale of business assets, as CGT concessions may be available.

Case study

Important things to consider


What next?

Find out more about Super and retirement rules.


Got a question?

Get set in the right direction with help and guidance available over the phone, online or face-to-face.

General advice and information only

Any advice and information on this website is general only, and has been prepared without taking into account your particular circumstances and needs. Before acting on any advice on this website you should assess or seek advice on whether it is appropriate for your needs, financial situation and investment objectives.

Tax disclaimer

Any general tax information on this website is intended as a guide only and is based on our general understanding of taxation laws. It is not intended to be a substitute for specialised taxation advice or an assessment of your liabilities, obligations or claim entitlements that arise, or could arise, under taxation law, and we recommend you consult with a registered tax agent.