Small business tax concessions guide / by Gaibrielle Cleary et al.
By: Cleary, Gaibrielle.
Contributor(s): Baxter, Stephen. Biti, Louise. McCouat, Philip. Peters, Shane.Publisher: North Ryde, NSW : CCH Australia, 2017Edition: 5th ed.Description: 1 electronic resource.ISBN: 9781925554694.Subject(s): Tax concessions | Taxation | Australia | Capital gains tax | Goods and services tax (GST) | Small businessesOnline resources: Download as an eBook
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Overview, Checklists and Rates -- Eligibility for Small Business Concessions -- Small Business CGT Relief - The General Rules -- Small Business CGT Relief -The Concessions -- GST Concessions - Registration and Returns -- GST Concessions - Small Business Entities -- Payroll Tax Concessions -- Superannuation Concessions -- Other Tax Concessions -- Case Table -- Section Finding List -- Rulings Finding List.
This book enables readers to gain an understanding of the rules that apply in this complex area. The types of concessions range from exemptions, deferrals and reductions in tax to simplified accounting and compliance rules. In each case, the book explains the conditions that must be satisfied for a particular concession and how the rules apply in practice.