The Retirement Exemption under Division 152 of the ITAA 1997 allows a capital gain to be excluded from assessable income up to a lifetime limit of $500,000 per individual. This limit is cumulative across all Retirement Exemption claims the individual makes during their lifetime — not just the current disposal. In ChangeGPS CGT, you enter each stakeholder's prior Retirement Exemption claims in Step 1 — Client, Asset & Stakeholders. The app calculates the remaining lifetime limit automatically and uses it when calculating how much of the current gain can be excluded under this concession. If the individual is under age 55 at the time of the disposal, the exempt amount must be contributed to a complying superannuation fund or retirement savings account within 30 days.