Free, and nothing changes on this page. One email, then only if the rates change or a deadline is close. Unsubscribe in one click.
Every combination is unlocked. Change the sale price, the entity or the year and re-run it as many times as you like — nothing is deducted, nothing counts down, and none of it expires.
Sold the business? The decision is made in the return
There are four of them, they combine, and the one that applies whether you choose it or not is not the one that leaves you the most. Almost every guide you will find answers “do I qualify?”. Almost none of them prices what happens next.
The Tax Office will answer one question about your own facts, free and in writing, in up to 28 days — and it will not rank the combinations or price any of them. We do that in three minutes, on your own figures, with every working shown.
A rough guide on an individual owner, not retiring, with $90,000 of other income. The full calculator asks all eight questions.
If this is you
Division 152 is five divisions of an Act written for administrators, and the interactions between the four concessions are set out in exactly no official document.
The CGT event happened the day you signed, not the day it settles. But the choices under Division 152 are not due until the return is lodged — so no, and knowing which one to make is exactly what the months in between are for.
Every one of those is a defined term with a real test behind it, and each of them decides whether a six figure concession is available. None of them means what it sounds like it means.
It might. It needs fifteen years of continuous ownership, age 55 or over, and a sale in connection with retiring. Miss any one of those and you are in a completely different set of concessions with a completely different answer.
The question everybody has and nobody can answer from a guide, because it depends on six things at once — and on which combination goes into the return.
You type in the sale, the business and your own position. We apply the published rules, answer every basic condition on the figure that decided it, work out every lawful combination of the four concessions, and put them in order. No jargon without the plain word beside it, no appointment, and no sales call.
Eight questions, three minutes, and you will know which of the four you qualify for. It costs nothing.
The loss
Both returns are lawful. Both were prepared by somebody competent. The only difference is which combination of the four concessions went into them.
Both sellers are invented and there is no such business. What is real is the rules, the rate scale and the arithmetic — all of which are published, and all of which this calculator applies. The same sale is the first card on the scenarios page, with every figure worked out by the same engine.
The alternatives
| Read a guide What most people do |
An ATO private ruling Free, and binding |
Small Business CGT This calculator |
|
|---|---|---|---|
| What it costs | Nothing now | Nothing | $249 |
| How long it takes | An evening, and no figure at the end | Up to 28 days | Under 3 minutes |
| Answers whether you qualify | |||
| Prices every lawful combination | |||
| Binding on the Commissioner |
The clock
Every one of them is in an Act or in the Commissioner's published lodgment program. Miss one and the choice gets made for you, at a figure you did not pick and cannot change back.
The CGT event is the day the contract is signed, not the day it settles. A signature on either side of 30 June puts the whole gain in a different income year, on a different rate scale, stacked on a different amount of other income. These figures are the — scale. What the contract date fixes.
Section 103-25. There is no form to send in — the choice is evidenced by the way the return is prepared, which is exactly why it cannot be added afterwards. 31 October for a self-preparer; later through a registered tax agent. Why the order has to be decided first.
A rollover holds only if a replacement active asset is acquired between a year before the sale and two years after it. If none is, the whole deferred amount comes back as a capital gain — with no general — discount available against it. What happens when it lapses.
The report
The free check tells you whether the concessions are open to you at all. This is the part that prices every combination and puts them in order. Eleven sections and eleven charts, on your own figures, with every working shown so your accountant can check it in five minutes rather than build it in five hours.
See a real one, free — an invented business run all the way through, with the first six sections exactly as a customer sees them, and the assistant live on it for two questions.
How it works
If you can read a contract of sale and a tax return, you can use this. Simple mode asks eight questions. Advanced adds the selling costs, the capital losses, the contract date and what is left of your lifetime limit.
The sale price, the cost base, how long you owned it, the turnover, the net value of the assets, your age and your other income. We do not ask for your tax file number, your ABN, a bank detail or your name — there is nothing here you would not say out loud to a stranger, and the name on the report cover is optional.
Every test in section 152-10 answered against the figure that decided it, every lawful combination named and explained in plain English, and how far apart they finish as a band. If a test fails, you are told which one and what would have to be different.
$249 opens the full report: every combination worked out to the dollar and put in order, so the expensive one is obvious before the return is prepared. PDF included, ready to hand over.
Division 152 of the Income Tax Assessment Act 1997, with Division 328 for affiliates and connected entities, Division 115 for the general discount, and the Income Tax Rates Act 1986 for the scale it all lands on.
Nothing is a black box. Every figure in the report carries the arithmetic that produced it, and the report says out loud which measure it ranks on and what that measure cannot see.
We are not licensed to tell you what to claim, and we never do. The arithmetic is the part most people are missing, not the opinion — and the ATO will give you a binding answer on your facts, free, if you want one.
If the report does not apply to your circumstances, tell us what went wrong within 14 days and we refund you in full.
Included with the report
Every report comes with an assistant that has read your report — your figures, your conditions, your combinations — and answers questions about it in plain English. Not a search box and not a help page. It knows what your report says because it has been given it.
An example of the kind of answer it gives, on the sample report's figures.
Pricing
One payment, no expiry, nothing to renew, and we never keep your card. It opens the whole report and lets you redo the sums as often as you like — a different sale price, a different entity, a contract dated either side of 30 June.
Prices in Australian dollars. Paid securely through PayPal — card or PayPal balance, no account needed. See a sample report before you decide.
Questions
Four concessions in Division 152 of the Income Tax Assessment Act 1997. The 15-year exemption disregards the whole gain. The 50% active asset reduction halves what is left. The retirement exemption exempts up to $500,000 over a lifetime. The small business rollover defers the rest for up to two years.
They sit on top of the general 50% CGT discount, which is a different thing again and applies to everybody. More than one can be claimed on the same sale, in a fixed order.
The basic conditions in section 152-10 have to be met first. Either the business has an aggregated turnover under $2 million, or the net value of the CGT assets of you, your affiliates and your connected entities is $6 million or less. You only need one of the two.
The asset then has to pass the active asset test. Selling shares or units adds two further conditions. The free calculator answers every one of them on your own figures and names the one that fails when one does.
Yes, and it is the part almost nobody prices. The 50% active asset reduction applies automatically unless you choose out of it under section 152-205. Choosing out of it puts twice as much through the retirement exemption instead — which spends more of the $500,000 lifetime limit, but moves more of the proceeds into superannuation under a cap that exists once.
Neither is better in the abstract. This calculator prices both, and every other combination, on your own figures.
Amounts exempted under the 15-year exemption and the retirement exemption can be contributed under the CGT cap, which is separate from the ordinary non-concessional contributions cap and is $1,865,000 over a lifetime (the 2025-26 figure — it is indexed).
Under 55 it is not optional: a retirement exemption amount has to be paid into a complying superannuation fund. Both have their own deadlines, and the fund has to be told the contribution is being made under the CGT cap before or at the time it is made.
No. This is an information service: it applies the published rules to the figures you enter and shows what they produce, with every working visible. It ranks combinations on one stated arithmetic measure and does not recommend one.
Whether the conditions are met on your actual facts, and whether your records support them, are for a registered tax agent — or for the Australian Taxation Office through a private ruling, which is free, binding on the Commissioner, and answered within 28 days under its own published service standard.
45% plus the 2% Medicare levy, which is —. A capital gain is part of taxable income, so the levy applies to it like anything else, and every figure in this calculator includes it.
Nothing in Division 152 changes a rate. Every one of the four concessions works by changing how much of the gain is assessable, and the rate scale then does what it always does — which is why your other income moves these figures as much as the concessions do.
The contract date is already fixed. The entity on the title cannot be changed now. What is still open is which combination of the four concessions goes into the return — and that closes on the day it is lodged, with no form to amend and nothing to elect afterwards as of right. Three minutes now is the cheapest three minutes of the whole process.
No card. No sign up. Your answer on the next screen.
Eight questions. Every condition answered on your own figures, and every lawful combination named.
Most calculators tell you whether you qualify. This one prices what the order costs you - every lawful combination of the four concessions, side by side, so you can see for yourself which one leaves the most.
Figures as at —.
Your estimate
That is the gap between the lawful combination that leaves you the most and the one that leaves you the least, on your own figures.
You can provide a different email to use as your login - or the PayPal one
And you can ask it questions. Your report comes with an assistant that has read it and explains any figure in plain English — if you want it. It is given the amounts on your report, never your name or your email, and the conversation stays in your browser.
The conditions you met, the combinations open to you and the banded figure, in one email you can forward to your accountant. Nothing is calculated again and nothing changes — it is the way back to this screen.
One email, then only if the figures change or a deadline is close. Unsubscribe in one click. We never sell your address.
Before the return is lodged
There are four small business CGT concessions, they combine, and one of them applies whether anybody chooses it or not. The combination that happens by default is not the one that leaves the most, and the difference on a seven figure sale runs to hundreds of thousands of dollars. We price every lawful combination on your own figures, so whatever goes into the return went in on purpose.
Yes, it is included, and using it is entirely your choice. It sits behind one button on your report and does nothing until you press it — nothing in the report is held back from somebody who never opens it.
When you do ask it something, what it receives is the figures on your report: amounts and categories. Not your name, not your email address, not your account, and never a Medicare number, tax file number or bank detail — we do not hold those in the first place. The name you can put on the report cover is optional and is not part of what it is given. The conversation stays in your browser tab and is gone when you close it, and we record that a question was asked without recording what it said.
Section 5 of the privacy policy sets out exactly what does and does not travel, including who processes it.
No. You pay once and the access is yours. There is no subscription and nothing renews. PayPal handles the payment, so we never even see your card number.
No, and it is not built to be. Your accountant is the person who decides whether the conditions are met on your actual facts — who is an affiliate, what is a connected entity, what the assets were worth the day before the sale — and who signs the return. None of that is arithmetic and none of it is here.
What this does is the arithmetic: every lawful combination of the four concessions priced on your figures and put in order on one stated measure. Most people arrive at their accountant with a question and no numbers. This is the numbers, as a PDF you can hand over, so the conversation starts at the part only they can do.
Small Business CGT provides information, not financial product advice. We are not licensed to give personal financial advice and we never tell you which option to pick. What we do is apply the published rules to the figures you enter and show you what they produce, with every working visible. What you are actually assessed is determined by the Australian Taxation Office on the return you lodge, and every choice under Division 152 has to be made by the day that return is lodged. A registered tax agent is the person who signs off that the conditions are met on your facts, and the ATO will answer that question free, in writing and bindingly, through a private ruling.
Pay once and the full report opens on the same figures you just entered — every lawful combination priced, ranked, and ready to hand to your accountant.
You can provide a different email to use as your login - or the PayPal one
Worked examples
Eight Australian small business owners, invented, with every figure worked out by the same engine a paying customer’s report uses. Nothing on this page is typed in: change a threshold in the rules and every number here moves with it. The people are made up. The arithmetic is not.
The 15-year exemption disregards the whole gain. The 50% active asset reduction halves what is left. The retirement exemption exempts up to $500,000 over a lifetime. The rollover defers the rest for two years. Three of them can be claimed on the same sale, one after the other.
The 50% active asset reduction happens on its own once the conditions are met — nothing is claimed and no election is lodged. Turning it off is a positive choice, and it is sometimes worth more than leaving it on, because it puts twice as much through the retirement exemption instead.
Everything below is those facts in real dollars, for eight different sales different households. Worked out on the current schedule.
Your own figure turns on the size of the gain, on how long you have owned the asset, on your age, on what else is in the return that year, on what is left of your $500,000 lifetime limit, and on which entity holds the title. No two of these eight share all six.
Prepared for Marcus Dhillon
Every lawful way of claiming the concessions on this sale, and what each one leaves Marcus after tax. Same sale, same gain — the difference is only in which concessions are claimed and in what order. Open Show Details on any of them — they work on this page.
One measure, stated once and used everywhere in this report: what the sale leaves you after tax — the capital proceeds, less the costs of selling, less every dollar of tax on the gain including any a rollover defers.
Marcus's marginal rate is 32.0%. A capital gain has no rate of its own. It is stacked on top of the $110,000 of other taxable income he entered, so every figure in this report is what the gain costs where it lands rather than at an average rate.
He is through the basic conditions in section 152-10, on both gateways — the turnover test and the net asset value test. That opens seven combinations beyond simply paying the tax, and section 07 shows how much room each test has left in it.
Ranked on one measure and one only: what the sale leaves after tax. The top row leaves the most. It is not a recommendation and there is no "best" row — what the measure cannot see is set out at the end of the report.
| # | Combination | Assessable | Tax now | Tax deferred | Leaves you | Behind the leader |
|---|---|---|---|---|---|---|
| 1 | The 50% reduction, the retirement exemption, then the rollover needs a replacement active asset |
$36,000 | $12,290 | $12,290 | $2,523,420 | — |
| 2 | The 50% reduction, then the retirement exemption | $72,000 | $26,330 | — | $2,521,670 | −$1,750 |
| 3 | The 50% reduction, then the rollover needs a replacement active asset |
$286,000 | $126,270 | $126,270 | $2,295,460 | −$227,960 |
| 4 | The 50% active asset reduction | $572,000 | $260,690 | — | $2,287,310 | −$236,110 |
| 5 | The retirement exemption, then the rollover needs a choice out of the 50% reduction |
$322,000 | $143,190 | $143,190 | $2,261,620 | −$261,800 |
| 6 | The retirement exemption on its own needs a choice out of the 50% reduction |
$644,000 | $294,530 | — | $2,253,470 | −$269,950 |
| 7 | The rollover on its own needs a choice out of the 50% reduction |
$572,000 | $260,690 | $260,690 | $2,026,620 | −$496,800 |
| 8 | Claim nothing beyond the general discount | $1,144,000 | $529,530 | — | $2,018,470 | −$504,950 |
Why the top two are $1,750 apart. A rollover changes when tax is paid rather than whether it is paid, so on a flat rate it ranks level with the same combination without it. On a progressive rate scale it does a little better than that, because two smaller amounts assessed in two income years meet lower brackets than one large amount assessed in one. That is the whole of what a rollover is worth here, and it is worth nothing at all to a company.
The concessions are not four alternatives, they are a sequence — and each one only ever works on what the one before it left. This is the combination that leaves the most, taken one statutory step at a time.
| Step | Amount | What it is |
|---|---|---|
| The capital gain | $2,288,000 | Capital proceeds less the cost base and the costs of selling. |
| General 50% CGT discount | −$1,144,000 | Division 115, and not one of the small business concessions. It goes first. |
| 50% active asset reduction | −$572,000 | Subdivision 152-C. It applies automatically unless it is deliberately turned off. |
| Retirement exemption | −$500,000 | Subdivision 152-D, against a lifetime limit rather than an annual one. |
| Deferred by the rollover | −$36,000 | Subdivision 152-E. Parked until a replacement active asset is acquired, or brought back as a capital gain if none is. |
| Assessable this year | $36,000 | What actually goes into the return for this income year. |
The rate scale has five brackets in it and a business sale meets several of them at once. This is the total tax on the gain as a share of the gain itself, under every combination — the only figure in this report that compares directly with anybody else's.
Under the leading combination the effective rate is 1.1%. Claiming nothing beyond the general discount produces 23.1% on the same gain. Both are computed on the 2026-27 income year scale with the Medicare levy included.
Nothing in Division 152 changes a tax rate. Every one of the four concessions works by changing how much of the gain is assessable, and the rate scale then does what it always does.
Every test that decides whether the concessions are open at all, with the figure it was decided on. All of the ones that matter are met.
| Test | Marcus's figure | Verdict | What it is |
|---|---|---|---|
| A capital gain on an eligible asset | $2,288,000 | Met | $2,600,000 of proceeds less a cost base of $260,000 and $52,000 of selling costs. |
| The $2,000,000 aggregated turnover test | $1,750,000 | Met | A small business entity for the income year. Aggregated turnover counts the business, its affiliates and its connected entities. |
| The $6,000,000 maximum net asset value test | $5,400,000 | Met | Taken just before the sale, across you, your affiliates and every connected entity. Either this test or the turnover test above is enough. |
| The active asset test | 13 years of 13 years | Met | Active for at least half the ownership period, measured to the sale or to the day the business stopped, whichever is earlier. |
| The general 50% CGT discount | 50% | Met | Twelve months of ownership, and it is applied before any small business concession. |
| The 15-year exemption | 13 years | Not met | Owned for 13 years. Fifteen years of continuous ownership is required, and Marcus is 52 and not retiring. |
| The retirement exemption | $500,000 left | Met | Under 55, so any amount claimed has to be paid into a complying superannuation fund. It is exempt either way; it is simply not cash. |
| The small business rollover | 2 years | Met | Defers whatever is left until a replacement active asset is acquired, or until two years after the sale if none is. |
You only need one gateway. The aggregated turnover test and the maximum net asset value test are alternatives, not cumulative. Failing one and passing the other is a pass, and a business that has grown past $2 million of turnover can still be well inside the asset test.
Everything above is real arithmetic on a fictional business. Run yours and this half opens on your own figures — with the PDF, the one page summary and a share link for whoever has to sign the return.
And you can ask it questions. Every report comes with an assistant that has read your report and explains any figure in it in plain English. Using it is entirely your choice, it does nothing until you press the button, and it is given the amounts on your report and never your name, your email or your account.
That is somebody else's sale. Yours takes about three minutes and costs nothing.
The link may have already been used. If you are still getting emails, write to us and we will stop them by hand.
Guides
Twenty guides to the small business capital gains tax concessions, written for the person selling the business rather than for the person preparing the return. Every threshold is the current one, every section is named so you can go and check it, and every sum is written out rather than asserted.
Reading is useful. Knowing what this is about to cost you is better.
Where the money goes
The retirement exemption exempts the same amount whatever your age. What age decides is whether the money is cash or whether it is locked up for a decade or more.
Section 152-305(1)(b). If you are under 55 just before you make the choice, you must make a payment equal to the exempt amount to a complying superannuation fund or a retirement savings account.
It is a condition of the concession rather than a consequence of it. Miss the payment and the retirement exemption is not available on that amount at all.
Not the contract date, and not settlement. The age that matters is your age just before you make the choice, and the choice is made in the return for the income year.
Which means somebody who signs a contract in September aged 54 and turns 55 in February can be 55 for this purpose when the return is prepared in October. That is a genuinely useful piece of timing and it is the only place on this subject where waiting helps.
The tax outcome is identical. A $300,000 retirement exemption amount is $300,000 of gain that never enters the return, whether you are 45 or 65.
What differs is where the money sits. Under 55 it is in a superannuation fund, taxed at 15% on its earnings, and unavailable until a condition of release is met — which for almost everybody now means preservation age 60, and in practice retirement or turning 65.
For a 45 year old that is fifteen years. It is not a bad place for money to be, but it is not the same offer as cash, and a comparison that treats the two as equivalent is misleading about the one thing that matters most to somebody who has just stopped being paid a wage.
Choosing out of the 50% active asset reduction puts twice as much through the retirement exemption. At 58 that is a choice about where to put money. At 48 it is a choice about how much of the proceeds to lock away for twelve years.
| On a $1,200,000 gain, aged 48 | Reduction on | Reduction off |
|---|---|---|
| Exempt under the retirement exemption | $300,000 | $500,000 |
| Must go into superannuation | $300,000 | $500,000 |
| Available as cash | Everything else | $200,000 less |
The tax may be identical. The liquidity is not, and no ranking on a single measure can price that for you — which is why the report shows the preserved amount as its own figure rather than folding it into the total.
The payment has to be made by the later of seven days after the choice and seven days after you receive the proceeds. The fund has to be given the Capital gains tax cap election form before or at the time the contribution is made, so that it counts against the CGT cap rather than your ordinary non-concessional cap. The superannuation guide has both.
None of that is difficult. All of it is easy to be late for, and none of it can be fixed afterwards.
Somebody under 55 who wants liquidity has three other levers, and all three are on the report:
The calculator prices all of them and marks the amount that would be preserved, so the decision is made on both numbers rather than on one.
The report shows the preserved amount as a figure of its own, next to what each combination leaves you and what it costs in tax.
Your saved reports and your access are waiting.
Free. It saves your scenarios so you never re-type a figure.
We will email you a link that works once and expires in an hour.
Pick something you will remember.
Unlock the full report to see every option priced and ranked.
About
You have sold, or are about to sell, something you built. Somebody has mentioned the small business CGT concessions and possibly said the words “fifteen year exemption”. What you have not been told is that there are four of them, that they combine, that one of them applies whether you choose it or not, and that the difference between the best and the worst lawful way of claiming them on a seven figure gain runs to hundreds of thousands of dollars. The decision is made once, in a return, on a date, and it cannot be unmade.
None of this is secret. It is Division 152 of the Income Tax Assessment Act 1997, with the connected entity and affiliate rules in Division 328, the general discount in Division 115, the superannuation cap in section 292-100, and the rate scale in the Income Tax Rates Act 1986. All of it is published and all of it is free to read. What almost nobody does is read it, because it is spread across five divisions of an Act written for administrators, the interactions between the four concessions are nowhere set out in one place, and the rate scale it all lands on moves on 1 July.
Small Business CGT does one thing: it applies those published rules to your figures and shows you, in full, what they produce. Every basic condition answered on the figure that decided it, every lawful combination of the four concessions priced, all of them ranked on one stated measure, and every working visible so you can check it, argue with it, or hand it to somebody who can.
We do not tell you what to do. We are not licensed to, and frankly the arithmetic is the part people are missing — not the opinion. Here is what a registered tax agent actually does on a Division 152 claim, and how a free ATO private ruling works, if you decide you want one of those as well. We take no commission from either.
Short version: we hold as little as we can, we never ask for the identifiers that matter most, and the calculation runs on your own device. The long version is below, because you are entitled to it.
This policy explains how XTO Pty. Ltd. (we, us, our) collects, holds, uses and discloses personal information, and how you can access, correct or complain about it. We handle personal information in accordance with the Privacy Act 1988 (Cth) and the Australian Privacy Principles (APPs).
It applies to calculatedchoices.com.au and to every email we send you. It does not apply to any third party site we link to.
We do not ask for, and you should never send us, your Medicare number, tax file number, tax file number, bank account details or card number. The calculator does not need them. If you send one to us anyway we will delete it rather than store it.
We do not collect sensitive information as defined in the Privacy Act — health information, racial or ethnic origin, political or religious beliefs, sexual orientation, or criminal record. Where the calculator asks about care needs it asks about funding categories, never about a medical condition.
Information you give us
Information collected automatically
In your browser, on your device. The figures you type into the calculator are processed locally to produce your result. They are transmitted to us only if you choose to save a scenario to your account. If you never save one, we never receive them.
Two exceptions, and both are things you have to choose to do:
A paid report comes with an optional assistant you can ask questions about your own figures. It is the one part of this site that sends anything to a third party, so it is set out here in full.
It is entirely your choice, and it does nothing until you use it. Nothing is sent anywhere unless you open the assistant and ask a question. If you never open it, this section does not apply to you at all, and the rest of the report works exactly the same.
What is sent when you do ask
What is not sent
What travels is a set of amounts and categories. On its own it does not identify anybody, and we do not send anything alongside it that would.
Who processes it
The request is answered by Google's Gemini API, which processes it outside Australia — see sections 10 and 11. We do not train any model on your figures and we have no arrangement permitting anyone to do so; what Google does with data sent to its API is governed by its own terms, which we do not control.
How long it is kept
Because the assistant is optional, you can have the entire paid report without any of the above ever happening. Nothing in the report is withheld from somebody who never opens it.
We use the following, and nothing else:
You can clear or block these through your browser at any time. Clearing them will sign you out and reset your preferences; the site will otherwise work normally.
We use Google Analytics and Google Ads to measure how people find and use the site and whether our advertising is worth running. Where these are enabled, Google receives your IP address, device and browser information, the pages you viewed, and — when you complete a purchase — the order reference and the amount paid. Google may set its own cookies and may combine this with data it holds from other sources. Google's handling of that data is governed by its own privacy policy, not ours.
We do not sell your personal information, and we do not disclose it to data brokers, advertising networks other than as described above, the Australian Taxation Office, tax agents, accountants, superannuation funds, or anyone who might try to sell you something.
You can opt out of Google Analytics using Google's browser add-on, and you can adjust personalised advertising in your Google account settings.
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Some of these providers store or process data outside Australia, principally in the United States (Google, PayPal) and, depending on our email provider, in other countries. By using the site you acknowledge that we take reasonable steps to ensure overseas recipients handle your information consistently with the APPs, but that we cannot control and are not accountable for how an overseas recipient handles it once disclosed, and that you may not be able to seek redress in that jurisdiction.
The site runs entirely over HTTPS. Passwords are stored as salted PBKDF2 hashes, not as text anyone here can read. Access to the database is restricted to those who need it. No system is perfectly secure, and we cannot guarantee the security of information transmitted over the internet, but we take reasonable steps to protect it from misuse, interference, loss and unauthorised access, modification or disclosure.
If a data breach occurs that is likely to result in serious harm, we will notify you and the Office of the Australian Information Commissioner as required by the Notifiable Data Breaches scheme.
If you give us your email address for a free estimate we may follow up about the full report. Every commercial email we send identifies us and carries a functional unsubscribe link, as required by the Spam Act 2003 (Cth). We action unsubscribes immediately. You will still receive transactional email — receipts, access details and password resets — because those are not marketing.
Write to support@calculatedchoices.com.au. We will:
We will respond within 30 days and will not charge you for making a request. We may need to verify your identity first.
If you think we have breached the APPs, write to support@calculatedchoices.com.au with "Privacy complaint" in the subject line. We will acknowledge within 5 business days and respond substantively within 30 days.
If you are not satisfied with our response, you may complain to the Office of the Australian Information Commissioner: oaic.gov.au, 1300 363 992, or GPO Box 5288, Sydney NSW 2001.
The site is intended for small business owners selling a business, a business asset, or shares and units in their own entity. It is not directed at children and we do not knowingly collect personal information from anyone under 18.
We may update this policy. The effective date at the top changes when we do. Where a change is material we will tell you by email or by notice on the site before it takes effect. Continuing to use the site after that means you accept the updated policy.
Privacy Officer
XTO Pty. Ltd. (ACN [ACN NOT SET])
Level 1, 457 Elizabeth Street, Surry Hills NSW 2010
support@calculatedchoices.com.au
Plain English, because the whole point is that you understand it. Section 6 is the one that matters most — please read it before you rely on anything here.
By using calculatedchoices.com.au (the site) or buying a pass you agree to these terms. If you do not agree, do not use the site. In these terms we, us and our mean XTO Pty. Ltd.; you means the person using the site or, where you use it on behalf of another person or an entity, both you and that person or entity.
You must be at least 18 and legally able to enter a contract. The site is intended for use in Australia and applies Australian law and Division 152 of the Income Tax Assessment Act 1997 and the published income tax rates only. If you use it from outside Australia you do so on your own initiative and are responsible for local compliance.
Small Business CGT is an information and calculation service. It applies Division 152 of the Income Tax Assessment Act 1997 and the published income tax rates to figures you supply and reports what those rules produce, showing its workings and naming the fee schedule used.
It is not financial product advice, personal advice, legal advice, tax advice, accounting advice or tax advice, and it is not a recommendation to acquire, dispose of or deal in any financial product.
You should obtain independent, licensed advice before acting. Any decision you make is yours.
We take considerable care to keep the rates current and the formulas right, and every report prints the schedule it was built on. Even so:
Always confirm before you act.
You acknowledge and agree that you are solely responsible for evaluating the output, for verifying it against official sources, for obtaining independent professional advice, and for every decision you make or do not make. We are not your adviser and no fiduciary or advisory relationship arises from your use of the site.
You are responsible for keeping your password confidential and for everything done under your account. Tell us immediately at support@calculatedchoices.com.au if you suspect unauthorised use. We may suspend or close an account we reasonably believe is being used in breach of these terms.
A report you export as a PDF or otherwise save remains yours to keep and to show to family, an adviser or a registered tax agent. That licence is personal and non‑commercial. It does not permit republication, resale, or use as part of a product or service you provide to others.
Our promise: if the calculator cannot properly model your circumstances, or something has gone wrong, write to us within 14 days of purchase and we will refund the pass. No form and no argument. We would rather refund you than have you rely on a number that does not fit.
This is a voluntary commercial guarantee offered in addition to, and it does not limit, your rights under the Australian Consumer Law. Refunds are made to the original payment method within five business days of us accepting the request.
You must not:
All content, code, calculation methodology, report design, text and branding on the site is owned by us or licensed to us and is protected by copyright and other laws. Legislated rates and government data are not owned by anyone; our expression, arrangement and implementation of them is. Nothing in these terms transfers ownership to you.
We aim to keep the site available but do not guarantee it will be uninterrupted, timely, secure or error free. We may modify, suspend or discontinue any part of it, and may perform maintenance, at any time. If we permanently discontinue the service while your pass is running, we will refund the unused portion.
The site relies on third party services including PayPal, Google and our hosting and email providers, and links to third party sites and government resources. We are not responsible for those services or sites, their availability, their content or their terms.
Our goods and services come with guarantees that cannot be excluded under the Australian Consumer Law. For major failures with the service, you are entitled to cancel your service contract with us and to a refund for the unused portion, or to compensation for its reduced value. You are also entitled to be compensated for any other reasonably foreseeable loss or damage. If the failure does not amount to a major failure, you are entitled to have problems with the service rectified in a reasonable time and, if this is not done, to cancel your contract and obtain a refund for the unused portion of the contract.
Nothing in these terms excludes, restricts or modifies any consumer guarantee, right or remedy conferred by the Australian Consumer Law or any other law which cannot lawfully be excluded, restricted or modified. If any part of these terms would do so, that part does not apply.
Subject always to section 15, and to the maximum extent permitted by law:
You agree that this allocation of risk is reasonable given the price of the service and that the service is information rather than advice.
Our liability is reduced to the extent your loss is caused or contributed to by you, including by entering incorrect figures, by failing to verify output against official sources, or by failing to obtain independent advice.
To the maximum extent permitted by law, you indemnify us against any claim, loss, liability, cost or expense (including reasonable legal costs) arising from your breach of these terms, your misuse of the site, or your provision of the site's output to a third party who relies on it. This does not apply to the extent the claim arises from our own breach, negligence or wilful misconduct.
You may stop using the site at any time. We may suspend or terminate your access immediately if you breach these terms. Sections 4, 5, 6, 9, 12, 15, 16, 17, 19 and 20 survive termination.
Our Privacy Policy forms part of these terms and explains how we handle personal information.
These terms are governed by the laws of New South Wales, Australia. You and we submit to the non‑exclusive jurisdiction of the courts of New South Wales and the courts entitled to hear appeals from them.
XTO Pty. Ltd. (ACN [ACN NOT SET])
Level 1, 457 Elizabeth Street, Surry Hills NSW 2010
support@calculatedchoices.com.au