Navigating the changing SBE corporate tax rate landscape / by Tom Paltridge
By: Paltridge, Tom.
Series: Taxation in Australia.Publisher: Australia, The Tax Institute Edition: 52 (11), June 2018.Description: 617-624, 8 pages.Subject(s): Australia
| Tax | Carrying on a business | Small businesses | Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Bill 2018 -- AustraliaOnline resources: Download from Online Journals Summary: Examines the Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Bill 2018, which creates a two-tiered corporate tax rate system for income tax. Looks at the implications for an entity when 'carrying on a business'.
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Examines the Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Bill 2018, which creates a two-tiered corporate tax rate system for income tax. Looks at the implications for an entity when 'carrying on a business'.