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Simplified Tax System for Small Businesses

Published on 23 Nov 00 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics in this powerpoint presentation covered include: Examination of non=CGT concessions for small business which expire on 30/6/01 as a basis for comparing STS; Explanation of the entry tests for the STS; Grouping rules; Modified depreciation, accounting and trading stocks rules; Issues on the management of the STS for small business.

Author profile:

Antony Baxter
Tony is a Partner in the Australian Research & Development Tax Concession practice of PricewaterhouseCoopers based in Melbourne. He is a chartered accountant with over 35 years experience in income tax. Current at 08 July 2007 Click here to expand/collapse more articles by Tony BAXTER.
 

This was presented at Simplified Tax System: Get ready now for 1/7/01.

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