Capital gains tax (CGT) affects businesses when certain events happen, such as selling commercial premises or a business.

The small business capital gains tax (CGT) concessions allow you to reduce, disregard or defer some or all of a capital gain from an active asset used in a small business.

How to calculate capital gains tax (CGT) on your assets, assets that are affected, and the CGT discount.

Use the calculator or steps to work out your CGT, including your capital proceeds and cost base.

Check if your assets are subject to CGT, exempt, or pre-date CGT.

How CGT affects your assets if you are a foreign or temporary resident, or change your residency.

The small business restructure roll-over allows small businesses to transfer active assets from one entity (the transferor) to one or more other entities (transferees), on or after 1 July 2016, without incurring an income tax liability.