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Aligning definitions for small business presentation

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 presentation 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.

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Jo-anne HOTSTON

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This was presented at Aligning Definitions for Small Business .

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Tax update: September 2007

Author(s):  Clinton MCDONALD

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