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Just work as a casual employee on the farm for a month after settlement as part of the business handover to satisfy the work test in FY2016.

The biggest risk is that the contract fails to settle. e.g. CGT event A1 is taken never to have happened if the sale falls through on 1 July 2015 (Note 1 to s.104-10(3)). Then any SMSF contributions prior to settlement may breach the contribution caps. Any forfeited deposit or...

You appear to have "capital proceeds" this year as well as the CGT event to which the small business concessions can apply. CGT event A1 occurs when the contract/agreement is made, s.104-10(3)(a). Therefore it appears that the opportunity to disregard any capital gain starts at the date...