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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AUD$ 108.00
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ISBN/ISSN: 9780409349276

Product description

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.

 

Features

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

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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