In this guide
Important: The May 2026 Federal Budget proposed extensive changes to the taxation of capital gains. It’s not clear yet whether small business capital gains tax (CGT) concessions, which can be used to boost superannuation contributions will continue to apply to post-2027 gains and whether they interact with the 30% minimum company tax.
The taxation of capital gains within super will be unchanged, which could make super an even more attractive savings vehicle.
Detailed draft legislation has not yet been released and the Albanese Government plans to consult on the treatment of start-ups and early-stage businesses, among other issues.
The proposed start date for the new measures is 1 July 2027, subject to legislation. That gives business owners time to review succession and estate plans and the relative effectiveness of different holding structures, such as super and trusts.
SuperGuide will keep you informed about legislation and we recommend you consult your accountant and other professional advisers about the implications for your business and personal circumstances.
Read our 2026 Budget overview.
Retiring can be one of the biggest life transitions you’ll ever experience. To make it successful requires a lot of careful thought and planning.
That’s even more the case if you’ve spent years devoting your time and energy to building and running a successful business. Yet planning for retirement is something many business owners fail to do, perhaps because they’re too busy or it’s been put in the too-hard basket.
Whatever the reason, factoring your business into your retirement plan is too important to delay any longer.
Why you need to plan your business exit well ahead of retirement
Building sufficient assets to fund the retirement lifestyle you aspire to takes time. While you may have earmarked the sale of your business to fund your retirement, there are other aspects to consider.
For business owners, planning your retirement means ensuring you can maximise the value you achieve when it’s time to exit. That often means your business will need to be restructured so it can continue operating successfully without you. Changes may also be necessary if you want to take full advantage of the generous capital gains tax (CGT) concessions and super contribution rules on offer for business owners.
This 10-point checklist is designed to help get your business – and yourself – ready to take the plunge into retirement.
10 points to consider when getting your business (and yourself) ready for retirement
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