CGT and stamp duty on a proposed transaction

Navigate complex tax issues with confidence and certainty.

Selling property or business assets triggers CGT and stamp duty consequences, and the rules governing both are complex and constantly evolving. The small business CGT concessions, rollover relief provisions, and state-based stamp duty rules each contain conditions that must be precisely met – and missing them can mean paying tens of thousands in tax that was avoidable. Before you commit to any transaction involving significant assets, you need a clear picture of the tax consequences and whether better structuring could improve the outcome. ADLV Law provides comprehensive tax analysis so you can transact with confidence.

CGT and stamp duty on a proposed transaction

ADLV Law will analyse your specific circumstances, identify all CGT and stamp duty implications, and structure your transaction to lawfully minimise tax while accessing every available concession.

What is a CGT event and when does one occur?

A CGT event occurs when you dispose of a CGT asset – which includes property, shares, and business assets. The most common CGT event is a sale or transfer of ownership. The tax consequences depend on how long you have held the asset, your entity structure, and whether any concessions or exemptions apply. Calculating CGT correctly requires more than simply subtracting what you paid from what you received.

What small business CGT concessions are available?

The small business CGT concessions can significantly reduce or eliminate capital gains tax on the sale of active business assets where the business meets eligibility criteria, including conditions relating to aggregated turnover or net asset value. The main concessions are the 15-year exemption, 50% active asset reduction, retirement exemption, and rollover. The conditions for each are specific and must be properly met.

How does stamp duty apply to property and business transactions?

Stamp duty applies when dutiable property changes hands in Australia. Each state has its own rules, rates, and exemptions. In a business sale, stamp duty may apply to the assets being transferred, or to the entity holding those assets if shares are transferred. Structuring the transaction correctly can significantly affect the amount of stamp duty payable, and in some cases exemptions are available.

What is CGT rollover relief and when does it apply?

CGT rollover relief allows you to defer a capital gain to a later time rather than paying tax immediately. Several rollovers are available for business restructures, including the small business restructure rollover, the same asset rollover, and the replacement asset rollover. The conditions for each rollover are specific, and the timing of the election can be critical. ADLV Law advises on which rollovers are available and how to correctly access them.

Reduce your tax bill

Reduced ATO risk

Certainty before you sign

Get clarity on your tax position before you act.

Contact our tax specialists today for a comprehensive assessment of the CGT and stamp duty implications of your proposed transaction.

Don't let unexpected tax liabilities undermine your transaction.

Selling property or business assets triggers significant tax consequences, but the rules are complex and continually changing. Unexpected tax liabilities can erode your returns or render a transaction uncommercial. Missing the small business CGT concessions, rollover relief, or stamp duty exemptions available to you can cost tens of thousands of dollars.

We will review your proposed transaction and identify all CGT and stamp duty implications.
We will identify all available concessions, exemptions, and rollover relief.
We will advise on the optimal structure to legally minimise tax.
We will provide written advice and documentation to support implementation.

When a property or asset transaction carries significant tax consequences

You are a successful business owner or investor who has built significant value in your assets and is now contemplating a major transaction – perhaps selling investment property, divesting business assets, or restructuring your holdings. You understand the importance of tax planning, but the complexity of CGT events, stamp duty, and various concessions is overwhelming.

What's included in your CGT and stamp duty advice service

Complex tax rules shouldn't derail sound commercial decisions.

You need to proceed with a transaction that makes commercial sense, but the tax outcomes can materially affect its viability. Without appropriate planning, you risk paying tens of thousands in unnecessary tax, missing time-sensitive concessions, triggering ATO compliance activity, or worse – structuring your transaction in a way that attracts scrutiny and penalties. By the time the transaction is done and you discover the true tax cost, your options for improving the position are gone.

From tax uncertainty to a confident, optimised transaction

We provide a comprehensive analysis of the CGT and stamp duty consequences so you can proceed with certainty. We examine every aspect of your transaction, calculate the likely outcomes with precision, and identify all available concessions, exemptions, and rollover relief. We then recommend the most effective structure to lawfully minimise your tax exposure. With your tax position clearly understood and optimised, you can focus on the commercial objectives of the transaction knowing your after-tax position has been maximised.

Our tax clarity roadmap.

Understand your CGT and stamp duty position before you commit.

Transaction review

We review your proposed transaction, objectives, and existing ownership or entity structure.

Tax modelling

We calculate CGT and stamp duty outcomes and identify opportunities to reduce tax through concessions and structuring.

Strategic structuring

We recommend the optimal approach and provide clear advice and documentation to support implementation.

Accredited tax specialists with 25+ years advising on high-value transactions.

We understand how frustrating it is to make major commercial decisions while navigating complex tax legislation. Unexpected tax outcomes can turn a sound transaction into a costly mistake. For more than 25 years, ADLV Law has advised on high-value transactions across property, business sales, and restructures.

Our tax team includes Accredited Specialists in Business Law who remain current with legislative changes and ATO guidance – and our experience defending tax positions shapes the practical, defensible advice we give at the front end.

We understand you want to know the cost, before we get started.

We will map out our process, from beginning to end, so you know what the journey will look like before you get started.

We will provide you with a clear and detailed Work Proposal covering each step along the way.

Our fair fees are all-inclusive. No hidden costs for telephone calls, emails, photocopying, couriers, or coffee.

Our great lawyer guarantee

We want to be part of your team over the long term. We achieve this by adhering to these core principles:

Take the time

We listen carefully to understand what you want to achieve. Then we thoroughly explain our advice and step you through the documents. You can be sure you know the full consequences.

Share our knowledge

We will pass on as much knowledge as we can, so you can make your own informed decisions. We want to make you truly independent.

Stick to our knitting

We only do what we're good at. You can be confident that we know what we're doing and don't pass on the cost of our learning.

Work as one team

Someone will always be available to answer your questions, or point you in the right direction. You will also benefit from a range of perspectives and experience.

Fair pricing

For advice and documents, we provide a fixed or capped quote so you don't take price risk. If you're in a dispute, we map out the process and costs so you know what to expect.

It's your show

We're not in this for our egos. We're in it for a front row seat to witness your success.

Get clarity on your tax position before you act.

Contact our tax specialists today for a comprehensive assessment of the CGT and stamp duty implications of your proposed transaction.

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CGT and stamp duty on a proposed transaction

Navigate complex tax issues with confidence and certainty.