<?xml version="1.0" encoding="UTF-8"?><urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1"><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions</loc><lastmod>2026-09-07</lastmod><changefreq>daily</changefreq><priority>1.0</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/og-default.png</image:loc><image:title>Small Business CGT</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/calculator</loc><lastmod>2026-09-07</lastmod><changefreq>weekly</changefreq><priority>1.0</priority></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/pricing</loc><lastmod>2026-09-07</lastmod><changefreq>monthly</changefreq><priority>0.9</priority></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides</loc><lastmod>2026-09-07</lastmod><changefreq>weekly</changefreq><priority>0.9</priority></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/sample</loc><lastmod>2026-09-07</lastmod><changefreq>monthly</changefreq><priority>0.8</priority></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/scenarios</loc><lastmod>2026-09-07</lastmod><changefreq>monthly</changefreq><priority>0.7</priority></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/about</loc><lastmod>2026-09-07</lastmod><changefreq>yearly</changefreq><priority>0.5</priority></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/support</loc><lastmod>2026-09-07</lastmod><changefreq>yearly</changefreq><priority>0.4</priority></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/small-business-cgt-concessions</loc><lastmod>2026-09-09</lastmod><changefreq>monthly</changefreq><priority>1.0</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Small%20Business%20CGT%20Concessions-1200.jpg</image:loc><image:title>The four concessions</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/fifteen-year-exemption</loc><lastmod>2026-09-10</lastmod><changefreq>monthly</changefreq><priority>1.0</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Fifteen%20Year%20Exemption-1200.jpg</image:loc><image:title>The 15-year exemption</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/active-asset-reduction</loc><lastmod>2026-09-01</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Active%20Asset%20Reduction-1200.jpg</image:loc><image:title>The 50% active asset reduction</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/retirement-exemption</loc><lastmod>2026-09-03</lastmod><changefreq>monthly</changefreq><priority>1.0</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Retirement%20Exemption-1200.jpg</image:loc><image:title>The retirement exemption</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/small-business-rollover</loc><lastmod>2026-09-01</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Small%20Business%20Rollover-1200.jpg</image:loc><image:title>The small business rollover</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/basic-conditions</loc><lastmod>2026-09-09</lastmod><changefreq>monthly</changefreq><priority>1.0</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Basic%20Conditions-1200.jpg</image:loc><image:title>The basic conditions</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/small-business-entity-test</loc><lastmod>2026-09-09</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Turnover%20Test-1200.jpg</image:loc><image:title>The $2 million turnover test</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/maximum-net-asset-value-test</loc><lastmod>2026-09-07</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Net%20Asset%20Value%20Test-1200.jpg</image:loc><image:title>The $6 million net asset value test</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/active-asset-test</loc><lastmod>2026-09-06</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Active%20Asset%20Test-1200.jpg</image:loc><image:title>The active asset test</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/affiliates-and-connected-entities</loc><lastmod>2026-09-03</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Affiliates%20And%20Connected%20Entities-1200.jpg</image:loc><image:title>Affiliates and connected entities</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/selling-shares-or-units</loc><lastmod>2026-08-24</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Selling%20Shares%20Or%20Units-1200.jpg</image:loc><image:title>Selling shares or units</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/significant-individual-and-stakeholders</loc><lastmod>2026-09-03</lastmod><changefreq>monthly</changefreq><priority>0.8</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Significant%20Individual-1200.jpg</image:loc><image:title>Significant individuals and stakeholders</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/order-of-concessions</loc><lastmod>2026-09-05</lastmod><changefreq>monthly</changefreq><priority>1.0</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Order%20Of%20Concessions-1200.jpg</image:loc><image:title>The order they apply in</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/capital-losses-and-the-cgt-discount</loc><lastmod>2026-09-10</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Losses%20And%20Discount-1200.jpg</image:loc><image:title>Losses and the 50% discount</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/opting-out-of-the-active-asset-reduction</loc><lastmod>2026-09-08</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Choosing%20Out-1200.jpg</image:loc><image:title>Choosing out of the 50% reduction</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/cgt-cap-and-super</loc><lastmod>2026-09-07</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/CGT%20Cap%20And%20Super-1200.jpg</image:loc><image:title>The CGT cap and superannuation</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/retirement-exemption-under-55</loc><lastmod>2026-09-03</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Under%20Fifty%20Five-1200.jpg</image:loc><image:title>Under 55, and superannuation</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/replacement-asset-period</loc><lastmod>2026-09-07</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Replacement%20Asset%20Period-1200.jpg</image:loc><image:title>The replacement asset period</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/small-business-cgt-mistakes</loc><lastmod>2026-09-05</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Where%20Claims%20Go%20Wrong-1200.jpg</image:loc><image:title>Where these claims go wrong</image:title></image:image></url><url><loc>https://calculatedchoices.com.au/cgt-small-business-concessions/guides/records-and-choices</loc><lastmod>2026-09-09</lastmod><changefreq>monthly</changefreq><priority>0.9</priority><image:image><image:loc>https://calculatedchoices.com.au/cgt-small-business-concessions/images/pages/Choices%20And%20Records-1200.jpg</image:loc><image:title>The choices and the records</image:title></image:image></url></urlset>