Published on 13 Jun 07
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper reviews the impact of the proposed changes contained in Tax Laws Amendment (Small Business) Bill 2007 in respect of:
- what is a small business entity?
- what is included and excluded from turnover?
- what are the aggregation rules?
- other changes that affect small business entities.
Philip is a Chartered Accountant and Director with Whitehill Keir Pty Ltd. He has over 20 years experience in advising small-to-medium sized enterprises in a wide range of taxation matters, including small business CGT concessions, business structures and restructures, trusts, SMSFs and employment taxes.
- Current at
23 October 2018