Many of your clients will be asking about the EET election this year. It’s an attractive option: part of the income goes to a company at 25%, and the trust stays exactly as it is.

When that client sells the business, though, part of the capital gain on goodwill has to go to the company, unless the election is revoked and 47% tax is paid in the year of revocation.

Don’t give advice on the election before you know how the sale plays out. Join us for EET Elections & Business Sales: The CGT Consequences of Fixing a Company as a Beneficiary, part of our November 2026 Post-Budget Series. Peter Johnson presents this 1-hour, 100% live session via an online webinar.

We’ll model a sale through a trust with an EET election in place and compare three paths: keeping the company as a fixed beneficiary, revoking the election the year before the sale, or restructuring instead. We’ll also cover which small business CGT concessions make it through the company to the shareholders, and a simple framework for deciding early.

Find out more information about this training or our Post-Budget Series by clicking on the button below.