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Area of Law
Australian Small Business Taxation

Australian Small Business Taxation

Kenny, P; Devos, K, 2018

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Format ISBN Price
Book 9780409349276 $108.00
eBook 9780409349283 $108.00

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Australian Small Business Taxation is a concise and easy-to-read analysis of the income tax concessions available to small business.


Format: Paperback


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.


Related Titles

Kenny, Blissenden & Villios, Australian Tax 2019
Kenny & Walpole, Concise Tax Legislation 2019
Khoury, LexisNexis Case Summaries: Tax, 8th Ed. 2015


Dr Paul Kenny is Associate Dean Academic, Associate Professor in Taxation Law at Flinders University. Prior to teaching, Paul worked for the Australian Taxation Office and tax consulting firms. He has received numerous teaching and research prizes at Flinders University and is a member and past President of the Australasian Tax Teachers Association, a Member of the Taxation Research Network, UK and a Chartered Accountant.

Dr Ken Devos is an Associate Professor, in the Faculty of Business and Law at Swinburne University (Hawthorn campus). He teaches in both undergraduate and post graduate tax courses and has conducted training courses for small accounting firms, the ATO and CPA Australia. Ken has published a number of articles in both national and international journals and presented numerous conference papers on taxation issues. He is a member of the Australasian Tax Teachers Association and has co-authored a number of other books on taxation law.

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

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