Australian Small Business Taxation

Australian Small Business Taxation is a critical legal and policy analysis of the income tax concessions available to small businesses, covering legislation, case law and Australian Taxation Office rulings. Small business tax concessions are a growing and dynamic area of tax law, and with intricate rules, it is important that tax professionals are across all the relevant issues. Features a concise examination of tax law covering: Australian and New Zealand small business tax concessions; Small Business Entities; the New Enterprise Tax System; Base Rate Entities; and small business tax offset entities.