What is aggregated turnover?
Understand what aggregated turnover means and why it is used to test eligibility for many small business concessions.
Summary
Aggregated turnover is your annual turnover plus the annual turnovers of any businesses that are your affiliates or that are connected with you. It is used to work out whether a business qualifies for many small business tax concessions.
What this means
Aggregated turnover is not just the revenue of your own business. To calculate it, you add your annual turnover to the annual turnover of any affiliated or connected entities. Aggregation rules determine which entities are included, so it is important to consider all business interests held by you and by related parties.
Aggregated turnover is used to test eligibility for the small business tax offset, base rate entity status, simplified depreciation, the small business CGT concessions and other measures. Each concession has its own aggregated turnover threshold, so it is important to check the specific test that applies.
Typical actions
- Identify all entities that are your affiliates or connected with you.
- Add together the annual turnover of your business and each related entity.
- Apply the aggregated turnover test that is specific to the concession you are considering.
- Reassess aggregated turnover each income year.
- Speak with a registered tax agent if your group structure is complex.
Official ATO sources
Last checked: 25 August 2026
CGT small business entity eligibility
Explains aggregated turnover in the context of the small business CGT concessions.
Changes to company tax rates
Explains aggregated turnover in the context of the lower company tax rate.
Related questions
- What is the company tax rate in Australia?
- What is the small business tax offset?
- How does depreciation work for small business assets?
- When does a business need to register for GST?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
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