OVERVIEW

Understand the rules surrounding small business tax concessions and how to meet the conditions that apply. Numerous useful examples help you confidently apply the rules concerning concessions such as CGT, GST, payroll tax, simplified depreciation, trading stock and other special rules, and superannuation. Written by highly respected industry experts and current to 30 June 2016.

EXCERPT
An overview of the tax concessions pertinent to small businesses

TABLE OF CONTENTS

• Introduction 
• 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