Published on 18 May 01
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper takes a look at the simplified tax system, with a focus on; What's In and What's Out - comparing the STS with Non-CGT Concessions for Small Business which expire 30/6/01; An explanation of the Entry Tests (Threshold Tests) for the STS; Modified Depreciation, Accounting, and Trading Stock Rules; Grouping Rules; The consequences of Entry, Exit and the Failure to Enter.
Dr Michael DIRKIS
Current at 14 September 2011
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