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Small business concessions – Div 152 and changes on the sale of a share or unit paper

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Published on 28 Mar 19 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • utilising small business CGT concessions – Div 152
  • basic conditions
  • modifications if the CGT asset is a share or unit.

Author profile

Leanne Connor CTA
Leanne Connor, CTA, is a Director of WGC Business Advisors, a chartered accountancy firm specialising in taxation and strategic advice to SMEs and high net worth individuals. Leanne has over 30 years experience providing accounting, business advisory, strategic superannuation and taxation services. Leanne’s areas of expertise include tax and superannuation planning, business restructuring and understanding the fundamental issues relating to SMSFs, family trusts and private companies. Leanne is a Director and National Council member of The Tax Institute and past chair of its Victorian State Council & PD Committee. She is a regular presenter for The Tax Institute and winner of the 2020 SME Tax Adviser of the Year Award. - Current at 29 January 2026
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