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Live Webinars

Live Webinar: Small Business 15-Year Exemption - Get it Right and no CGT

Once you have satisfied the basic conditions for small business CGT relief, including any additional conditions that can apply for shares and trust interests, you can then move on to the concessions available to reduce any CGT otherwise payable. This session delves into the first
PRESENTED BY Raffi Tenenbaum Tax Director - William Buck , Sydney

Date/Time

Thursday 23 July 2026
Vic, NSW, Qld, ACT, Tas: 1.30pm to 2.30pm
SA & NT:  1.00pm to 2.00pm
WA: 11.30am to 12.30pm

About the Webinar

Once you have satisfied the basic conditions for small business CGT relief, including any additional conditions that can apply for shares and trust interests, you can then move on to the concessions available to reduce any CGT otherwise payable. This session delves into the first of the four concessions, the extremely generous small business 15-year exemption, including:

  • Who is entitled to use the exemption?
  • How is the exemption applied when the entity deriving the capital gain is a trust or company, including from the perspective of:
    • the trust or company
    • the ultimate shareholder or beneficiary recipient
  • How the exemption applies to shares and trust interests
  • How is “retirement” defined to access the exemption?
  • How the 15-year continuous ownership period requirement is impacted by relationship breakdowns or small business restructures (Sec. 152-115 ITAA 1997)
  • The interaction with:
    • capital losses
    • the superannuation CGT cap
    • assets that become part of a deceased estate  
  • Tips to plan ahead for eligibility
  • Case study

Presented By

Raffi Tenenbaum
Tax Director , William Buck Sydney, NSW

 

Raffi is a Tax Partner at William Buck in Sydney.

With over 20 years’ experience in the tax profession, Raffi specialises in advising mid-market Australian & foreign businesses on taxation issues impacting their structures and business operations, with a significant focus on mergers & acquisitions, both buy-side and sell-side.

Most of Raffi’s clients are privately-owned business groups of various sizes who regularly grapple with tax issues, including Division 7A, taxation of trusts, CGT small business concessions, etc. 

Raffi also assists many of his privately-owned clients expand their operations overseas, especially into the Asia-Pacific region.

Raffi is a senior presenter for the TEN The Education Network, CPA Australia and The Tax Institute and has presented many sessions and papers on contemporary taxation issues.

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, Jason Hooker on (03) 8601 7709 or email: [email protected]

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