Taxation of small business entities

Portrait of a happy business owner hanging an open sign on the door at a cafe and smiling
Unit details

Level:   Advanced

Estimated learning duration:   10 hours

 CPD:   10 hours

Assessment:  20 multiple choice questions within 60 minutes. 75% pass mark.
2 attempts permitted.

Assumed knowledge:   It is recommended learners have a thorough understanding of the taxation of income and income tax deductions and have an introductory level of knowledge about capital gains tax, taxation of trusts and fringe benefits tax.



Learning outcomes:

  • Determine if a tax entity is eligible to access the SBE concessions.
  • Advise an SBE taxpayer on the income tax concessions available in the Income Tax Assessment Act 1997.