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Aligning Concessions for Small Business - Draft legislation

Published on 26 Feb 07 by THE TAX INSTITUTE

The Taxation Institute welcomes and supports the joint announcement by the Treasurer and the Minister for Small Business and Tourism to introduce legislation to standardise the eligibility criteria for small business tax concessions from 1 July 2007 (Treasurer's Press Release PR 2006/123) which is the basis for the draft Bill.  We have long advocated for the need to rationalise and streamline the many and varied criteria that currently exist in our tax laws for indentifying what constitutes a small business.

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- Current at 19 November 2004
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