Selling a dental clinic is one of the most significant financial decisions a practice owner will ever make. Yet, many overlook a crucial part of the process: structuring the sale to maximise Capital Gains Tax (CGT) concessions. With the right strategy, you could substantially reduce — or even completely eliminate — the CGT payable on the sale of your business.
At Sinosmart Business Brokers, we partner with specialist accounting firms to help dental practice owners navigate complex tax rules and unlock the full value of their hard-earned business. A well-planned sale doesn’t just achieve a better price — it protects more of your wealth.
Below are three powerful CGT concessions that many practice owners may be eligible for:
1. 15-Year Exemption – Pay Zero CGT
If you’ve owned your clinic for at least 15 years and are aged 55 or older, you may be able to disregard the entire capital gain — tax-free — if the sale is in connection with your retirement A.
2. Retirement Exemption – Up to $500,000 Tax-Free
Even if you don’t meet the 15-year rule, you may still qualify to exempt up to $500,000 of capital gains under the retirement exemption. If you’re under 55, the exempt amount must be contributed to superannuation B.
3. 50% Active Asset Reduction – Automatic CGT Discount
This concession allows you to reduce your capital gain by 50%, in addition to the general 50% CGT discount for assets held over 12 months — potentially cutting your taxable gain by 75%.
Real Insight:
We recently worked with a practice owner who qualified for both the 15-year exemption and retirement exemption. With our accounting partner’s guidance, they structured the sale to eliminate CGT entirely — saving over $180,000 in tax.
Thinking of Selling in the Next 6–18 Months? Start Now.
The earlier you assess your CGT eligibility, the more options you have to structure your sale efficiently and maximise your financial outcome.
If you’re considering selling your dental clinic, we’d be happy to provide a confidential discussion and connect you with our specialist accounting partner to explore your tax planning opportunities.
Contact us:
02 8007 6820
