2026 CGT Reforms: What They Mean If You're Selling
The CGT changes are law from 1 July 2027. What Treasury said, and the question that decides whether the deadline is any use to you.
Insights
Written for owners who want the option to step back.
Guides on owner dependency, business value and exit for owner-led Australian businesses, the same ground the Independence Score measures.
Tax When You Sell
15 Year CGT Exemption: Conditions and the Clock
How the small business 15-year exemption works, what continuous ownership means, the under-55 position, and the condition most owners read past.
Small Business Retirement Exemption: The $500,000 Rule
How the $500,000 lifetime CGT retirement exemption works, the under-55 super rule, when the contribution is due, and what an earn-out does to it.
Tax When You Sell a Business in Australia
What CGT applies when you sell a business, the four small business concessions, and why the shape of your deal decides the tax. Our view, not advice.
Small Business CGT Concessions Explained (2026)
The four small business CGT concessions in plain English, confirmed still in place after the 2026 reforms, and what decides whether you qualify.
Selling in Australia
How to Sell a Business in Australia: The Full Process
The complete Australian sale process, including the 3 years before you list that decide your price. Honest timeframes and where deals move.
Selling a Business as a Going Concern: What It Means
What a going concern sale is, the ATO conditions for the GST-free treatment, and why "all things necessary" is worth thinking about carefully.
Your Deal Team: Broker, Accountant, Lawyer
Who you need to sell a business in Australia, what each one does, and why two of the three bill according to how ready your business already is.
Selling a Business Checklist: Every Document Buyers Ask For
The full Australian document list for a business sale, sorted by how hard each one is to produce, and the five that cannot be retrieved on request.
What's Your Business Worth
How to Value a Business in Australia: Methods & Multiples
The four valuation methods explained, the multiple ranges published for Australian businesses, and the factor that decides where in the range you land.
How Much Can You Sell Your Business For?
Where the number in your head came from, why a buyer's number is usually lower, and what moves it in one to three years.
Business Valuation Calculators: What They Can't See
How free valuation calculators work, what the number means, and the six things no calculator can measure that decide what a buyer pays.
Business Valuation Multiples: What Businesses Sell For
The EBITDA multiple ranges published for Australian businesses by size and sector, and what decides whether you land at the top or bottom of the band.
Business Brokers
How to Sell a Business Privately in Australia
The six steps, what you take on without a broker, and the part that runs long in a private sale. It is rarely the finding. It is the answering.
Business Brokers in Australia: Who Does What
What a business broker does, how fees are structured, and six things to check before you engage one. Written by people who don't sell businesses.
Exit Planning & Timing
Close It or Sell It? A Guide for Owners
Closing has its own timeline, deadlines and costs. An honest comparison against fixing and selling, and why unsellable is usually a description.
When to Start Exit Planning: About Three Years Out
Why the timeline is longer than owners expect, what the 5 Ds mean for planning, and what starting early makes possible that starting late cannot.
Getting Sale-Ready
How to Prepare a Business for Sale: The 1-3 Year Plan
Quarter by quarter, what to fix and in what order, from cleaning the financials to building the evidence a buyer pays for.
Sale Readiness: What Buyers Check First
Buyers form a view in the first hour, before the data room. What they test in that first hour, and a five question self test you can run this week.
Selling Your Business
Earn-Outs Explained: When the Buyer Holds Back
What an earn-out is, who pays, the reverse earn-out most owners have not heard of, and what the size of the holdback tells you about your business.
Business Broker Fees in Australia: What You'll Pay
What Australian business brokers charge, why the quoted range is so wide, and why the number you are quoted says more about your business than the broker.
Succession Planning
Business Succession Planning in Australia: A Working Guide
What goes in a succession plan, the five steps in the right order, and why naming a successor is the wrong place to start in an owner-led business.
Family Business Succession: Handing Over Without Conflict
Why family successions fail, how to separate capability from entitlement and money from fairness, and the work that has to happen before the conversation.
Who Will Buy Your Business
Search Funds in Australia: The Hands-On Buyer
What a search fund is, where the model sits in Australia, what searchers screen for, and why this is the one buyer who cannot install a manager in your place.
Management Buyouts: When Your Team Buys the Business
How a management buyout works, how long it takes, how it gets funded, and why the funding tells you more about your business than any valuation.