Capital gains tax (CGT) | Essentials to strengthen your small business

Small business restructure roll-over

Capital gains tax (CGT)

Capital gains tax overview

5 mins

What is capital gains tax?	0%
Exemptions, rollovers or concessions	0%
Net capital gain in an income year	0%
Work out if you’ve made a net capital gain or loss	0%
Multiple CGT events in an income year	0%
Keeping records	0%
Residents for tax purposes	0%

CGT assets and events

7 mins

Identifying a CGT event	0%
What assets are subject to the CGT rules?	0%
Collectables	0%
Personal use assets	0%
Other assets	0%
Activity: Jessica’s consulting firm	0%

Timing of CGT events

5 mins

Identify the timing of a CGT event	0%
CGT asset acquisition date	0%
Activity: Jessica’s consulting firm	0%

Calculating a capital gain or loss for each CGT event

21 mins

Working out the net capital gain or loss for a CGT event	0%
Capital proceeds	0%
Cost base of a CGT asset	0%
The 3 methods for calculating a capital gain	0%
The discount method	0%
The indexation method	0%
The ‘other’ method	0%
Reduced cost base and calculating a capital loss	0%
Activity: Jessica’s consulting firm	0%
Working out a capital gain or loss from a CGT event	0%
Applying current and prior year losses	0%
Activity: Jessica’s consulting firm	0%

General exemptions and rollovers

4 mins

Overview	0%
CGT exemptions	0%
Rollovers	0%
Activity: Jessica’s consulting firm	0%

Applying small business CGT concessions

20 mins

Small business concessions	0%
Basic eligibility conditions for small business CGT concessions	0%
Small business 15-year exemption	0%
Small business 50% active asset reduction	0%
Small business retirement exemption	0%
Small business rollover	0%
Examples of CGT event calculations	0%
Activity: Jessica’s consulting firm	0%
Choosing to use the small business CGT concessions	0%
Activity	0%

Calculating the overall net capital gain or loss for the income year

2 mins

Reporting and paying CGT	0%
Example calculation	0%

The CGT calculator

2 mins

Overview and what information you need	0%
Accessing the CGT calculator tool	0%

CGT when changing your business structure

2 mins

Small business restructure roll-over	0%
Activity	0%

CGT if running a home-based business

3 mins

Home-based businesses and CGT	0%
Activity: Jessica’s consulting firm	0%

CGT record-keeping and asset register

2 mins

CGT record-keeping	0%
CGT asset register	0%

Related courses

1 mins

Related courses	0%

Course Feedback

Course Feedback	0%