Published on 06 Sep 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Recent taxation amendments have given us a consistent definition for Small Businesses to access special rules for income tax, GST, FBT, PAYG, and CGT small business concessions. This paper looks at the new definition and planning aspects with the CGT small business concessions and looks at when tax payers may be better off in some situations and worse off in other situations.
Current at 17 April 2007
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