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CGT: the small business framework presentation

Published on 13 Jun 07 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation 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.

Author profile:

Philip KEIR
Current at 03 June 2009 Click here to expand/collapse more articles by Philip KEIR.
 

This was presented at CGT Small Business Concessions: Reviewing the Changes .

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