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Live Webinars

Live Webinar: Eligibility for CGT Small Business Relief – Not So Basic When It Comes to Shares and Trust Interests

The basic conditions for eligibility to the CGT small business concessions are modified if the CGT asset is a share in a company or an interest in a trust. This session highlights why those additional “basic” conditions could have easily been renamed additional “complex” condition
PRESENTED BY Darius Hii Director, Chartered Tax Adviser - Chat Legal , Brisbane

Date/Time

Tuesday 7 October 2025
Vic, NSW, ACT, Tas: 1:30pm to 2:30pm
Qld: 12:30pm to 1:30pm
SA: 1pm to 2pm
NT: 12pm to 1pm
WA: 10:30am to 11:30am

About the Webinar

The basic conditions for eligibility to the CGT small business concessions are modified if the CGT asset is a share in a company or an interest in a trust. This session highlights why those additional “basic” conditions could have easily been renamed additional “complex” conditions, including:

  • The additional basic conditions specifically applying to shares in companies and interests in trusts, including:
    • practical guidance on the 80% test
    • applying the “modified active asset test”
    • how the rules apply where a company or trust owns an interest in other entities (TD 2006/65)
  • How the “connected entity” requirements are modified for shares and trust interests
  • Does the holder of the share or trust interest need to be a business taxpayer?
  • Calculating the direct and indirect small business participation percentages for:
    • companies
    • trusts
  • Case study

Presented By

Darius Hii
Director, Chartered Tax Adviser, Chat Legal Brisbane, QLD

Darius is a tax and estate planning lawyer, who works alongside private clients and advisors to provide comprehensive structuring advice. The core of his work revolves around planning today for a headache free tomorrow and relates to personal and business succession planning.

This often involves preparing holistic estate plans and ensuring they are structured to complement a client's succession planning and asset protection intentions, as well as implementing tax effective business succession and restructuring strategies.

He has developed a deep interest in trusts and taxation which complements his area of practice.

He founded Chat Legal Pty Ltd to provide legal services to busy individuals and families outside office hours and at a location convenient to them.

Who Should Attend?

This webinar is suitable for accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Certificate

Registered live webinar delegates will receive a CPD certificate for attendance at this webinar. Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Lisa Tran on (03) 8601 7709 or email: [email protected]

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