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Capital gains tax applies to a business sale in QLD. There are currently four small business concessions that could reduce your CGT payable. According to the ATO, these concessions currently include; 15-year exemption - if you have owned the business for at least 15 years and are over 55 years;  Active Asset reduction - only pay tax on 50% of the capital gain; Retirement Exemption - if you are under 55 and place the money from the disposal into a retirement fund; Rollover - deferring payment for two years whilst you purchase another business. It's important to engage an Accountant who will guide you through the process of selling a business and assess your tax obligations. These exemptions may change, and it's important to check the current requirements when you are selling a business. A helpful section on the ATO website outlines what happens when changing, selling or closing a business.  

In Queensland, there are currently over 2,000 businesses listed for sale on Bsale. Buying an existing business allows you to buy elements such as established systems, processes, client databases, distribution channels, branding and more. To find a business for sale in QLD, simply start typing Queensland into the location and hit ‘Go’; you can then narrow it down by keyword, category or price. It's a good idea to save your search results and listings so you can easily find them later. Once you have found a suitable business, you can contact the seller via the form. They may request you complete an NDA to keep the business details confidential. You can then discuss the business further and conduct due diligence. 


Selling a business in QLD can be done by the business owner or by engaging a licensed QLD business broker or real estate agent. It is important to have an exit strategy for your business to increase your chance of obtaining an optimum sale price for the business. Check out Bsale’s 6 Steps to prepare a business for sale; it will provide a check-list and a general step-by-step guide. There are licensed business brokers in QLD who can assist during the sale process and list your business on websites such as Bsale. Check out our ‘find a business broker’ section to find a broker to sell your particular business. Bsale offers advertising to business owners, brokers and franchise groups. 


In QLD, all business brokers must be licensed to operate on your behalf; they are registered as Real Estate agents. The Office of Fair Trading is the governing body that oversees the licensing of real estate agents and business brokers in QLD. When you search for a business broker in QLD by their name or business broker number, it will indicate ‘real estate agent’. You can check a QLD business brokers license here via QLD Government. 

State nomination is required if you wish to migrate to QLD on a business visa. Business and Skilled Migration Queensland (BSMQ) manage the nominated visas that are required to run a business or invest in Queensland. It is important to work with a business broker and migration lawyer to ensure you meet the visa’s eligibility requirements. 


Provisional visas. 

These visas are valid for four years and are a pathway to permanent residency in Queensland. Subclass 188 is a pathway to permanent residency through the Business Innovation and Investment (Permanent) visa (subclass 888). The streams include; Business Innovation stream is for those interested in owning and managing a new or existing business in Queensland; Investor stream is for investors or business owners looking to invest in Queensland Treasury Corporation Bonds; Significant Investor stream is for those interested in making a significant complying investment in Australia; Entrepreneur stream is for those interested who have an innovative business ready to be commercialised; Premium Investor is available at the invitation of the Australian Government only, with potential recipients nominated by Austrade. 


Permanent residency visas.
Business Owner (Permanent) visa (subclass 892) allows you to stay in Queensland on a permanent basis for the purpose of owning and managing a new or existing business.
Business Talent (Permanent) visa (subclass 132)

Business Innovation and Investment (Permanent) visa (subclass 888) 

Investor (Permanent) visa (subclass 893)


The Small Business Owners 491 Visa is a pathway for people who are currently living and operating a small business in regional Queensland. The Small Business Owners 491 visa is only available for non-citizens who are on a visa with unrestricted work rights and have been living in a regional Queensland area for at least 6 months. 

Full details of current visa options can be found on BSMQ

‘When you buy (or acquire) a Queensland business, you may be liable for transfer duty on the transfer of business assets’ QLD Government.  Business assets can be any of the following; goodwill, a statutory business licence, a right to use a statutory business licence, a business name, a right under a franchise arrangement, a debt of a business if the debtor lives in Queensland, a supply right of a business, intellectual property or personal property in Queensland (e.g. trading stock or plant and equipment). There is a helpful Transfer Duty Calculator available by the QLD Government that will help you estimate the amount of duty you need to pay on the transfer of a business in QLD. It's important to seek professional advice when buying a business, especially an accountant who will help you understand your tax obligations. 

Bsale makes it easier for buyers to find a suitable business by allowing them to search via a specific suburb or region. In QLD, we have the following regions; Brisbane, Cairns + Townsville, Mount Isa + Central, Darling Downs + South West, Gold Coast, Mackay + Rockhampton and Sunshine Coast QLD. Search a particular region by simply typing the region name into the location field and hit ‘Go’. 

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