Building a Business to Sell? Budget 2026 Makes Structure More Important
If you are building a business to sell in the next three to five years, Federal Budget 2026 should be part of your planning conversation.
A business sale is not just about finding a buyer.
It is about having the right structure, clean financial reporting, appropriate asset ownership, clear tax planning and a business that can withstand due diligence.
Budget 2026 includes proposed changes affecting trusts and capital gains tax planning. Importantly, professional commentary confirms the four small business CGT concessions are expected to remain unchanged, including the 15-year exemption, 50% active asset reduction, retirement exemption and rollover.
That is good news, but it does not remove the need for advice.
To access concessions, business owners still need to meet eligibility rules. Entity structure, asset ownership, timing, turnover, connected entities and active asset tests can all matter.
Before preparing a business for sale, owners should review:
- Whether the current structure supports a sale
- How assets are held
- Whether small business CGT concessions may apply
- Whether the business has clean financial reporting
- Whether profits, add-backs and cash flow are clearly presented
- Whether trust, company or related-party arrangements create issues
- Whether restructuring should happen before 30 June
Many business owners wait too long to prepare for sale. By the time a buyer appears, the tax and structure issues may already be locked in.
If selling is part of your future plan, your structure needs to be reviewed now.
Speak with Evergreen Accounting before 30 June about building a business that is sale-ready.
Before selling, talk to us
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Disclaimer: All information in this article is general in nature and is not intended to be advice specific to your circumstances.
