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The Simplified Tax System

Published on 30 Apr 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

Many of the 'concessions' enjoyed by small business operators will be removed from July 1 2001. This includes access to accelerated deprecation, balance charges, write-off of low cost assets and prepayments. These, and other benefits, are restored for taxpayers that for, and opt into, the Small Taxpayer System. This seminar paper provides a practical overview of the STS provisions and highlight the benefits and traps of the STS.

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Author Photo - Michael HINE
Michael HINE
Current at 24 May 2009 Click here to expand/collapse more articles by Michael HINE.
 

 

This was presented at The Simplified Tax System &
Buying & Selling Business Interests:
A Practical Guide
.

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