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 incomeIncome tax deductions, knowledge of Capital gains tax fundamentals, Trusts fundamentals and Taxation of fringe benefits.



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.