Australian Small Business Taxation
Australian Small Business Taxation is a concise and easy-to-read analysis of the income tax concessions available to small business.
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Australian Small Business Taxation is a critical legal and policy analysis of the income tax concessions available to small businesses, covering legislation, case law and Australian Taxation Office rulings. Small business tax concessions are a growing and dynamic area of tax law, and with intricate rules, it is important that tax professionals are across all the relevant issues.
A concise examination of tax law covering:
• Australian and New Zealand small business tax concessions,
• Small Business Entities,
• the New Enterprise Tax System,
• Base Rate Entities, and
• small business tax offset entities.
Kenny, Blissenden & Villios, Australian Tax 2019
Kenny & Walpole, Concise Tax Legislation 2019
Khoury, LexisNexis Case Summaries: Tax, 8th Ed. 2015
Table of contents
Part 1: Australia’s Concessions Background
1. The 1999 Ralph Report Simplified Tax System
2. Banks Taskforce and the 2007 Small Business Entities Regime
3. Board of Taxation 2005-2007 Reviews
4. The 2009 Henry Review
5. The 2017 Enterprise Tax Plan
Part 2: Eligibility
6. Defining Small Business
Part 3: The Concessions
7. $10 m Small Business Entity (SBE) Concessions
8. Small Business Income Tax Offset
9. Base Rate Entity Concessions
10. Capital Gains Tax SBE Concessions
Part 4: New Zealand
11. New Zealand’s small business tax concessions
Part 5: Policy
12. Tax Policy Analysis