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.
Current at 03 June 2009
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