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The ATO advises that when claiming the entrepreneurs’ tax offset for ungrouped entities, it is a requirement to complete the STS group turnover label, and it is not correct to put zero at this label. If an entity is not grouped with any other entities, the STS group turnover will equal the entity’s STS annual turnover. STS annual turnover is the value of the business supplies made during the year.

For a copy of the ATO advice, go here

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