Published on 29 Oct 04
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
One person's small business may be a government
instrumentality's medium sized enterprise.
Small business is a term that is often used to define a
part of the commercial sector that requires specialised
assistance; both monetarily and administratively.
However, for each level of assistance there are differing
thresholds that must be satisfied. The number of thresholds appears to be multiplying and they are not necessarily consistent.
This paper brings together a number of areas where small business receives assistance and highlights the thresholds that need to be satisfied.
Guy is a partner at HLB Mann Judd WA and leads its Tax Consulting Division. He has over 25 years' commercial experience, with the last 15 years consulting in federal and state tax matters, including mergers and acquisitions and business structuring, likewise in the specific areas of capital gains tax and goods and services tax. Guy has also had commercial experience, having worked as a financial controller for various enterprises. As a result, he brings a practical aspect to his advice as well as the technical expertise through his Masters of Taxation.
- Current at
01 January 2016