Published on 30 Apr 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
This is a powerpoint presentation. 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 powerpoint presentation provides a practical overview of the STS provisions and highlight the benefits and traps of the STS.
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