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