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Description
Small Business Tax Concessions Guide eBookCondition: BRAND NEW ISBN: 9781925554694 Year: 2017 Publisher: CCH Australia Description: This guide deals with the various tax concessions that are available for small business taxpayers. Based on the law as at 30 June or 1 July 2017 as appropriate for the relevant chapter, the Guide includes discussion on recently implemented changes in the area of small business tax concessions that were originally proposed in the 2016 17 Federal Budget. KEY
Condition: BRAND NEWISBN: 9781925554694
Year: 2017
Publisher: CCH Australia
Description:
This guide deals with the various tax concessions that are available for small business taxpayers. Based on the law as at 30 June or 1 July 2017 as appropriate for the relevant chapter, the Guide includes discussion on recently implemented changes in the area of small business tax concessions that were originally proposed in the 2016/17 Federal Budget.KEY FEATURESContains chapters covering:Eligibility for the concessionsGeneral rules for accessing the small business CGT reliefSpecific CGT concessions allowing exemptions, deferrals and reductions in taxApplication of the GST system for small business taxpayers and the specific GST concessions that are availableState-based payroll tax concessionsConcessions under the superannuation regimeSimplified depreciation, trading stock and other special rules.Oxford University Press Australia & New Zealand is the non-exclusive distributor of this title.
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