Start-Up Business Checklist

Many small businesses provide company vehicles for employees to perform their duties.

For those who may not be aware, the ATO’s Small Business Superannuation Clearing House (SBSCH) will permanently close on 1 July 2026. From 1 October 2025, new registrations will no longer be accepted. This is a major change that affects small businesses across all industries currently using the SBSCH to pay their employees’ super.

Let’s break down what the CGT discount is, why it’s not always the best option, and what you should consider before choosing how to structure your investments.