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Small Business Tax Concessions Guide, 6th Edition

Australia

Small Business Tax Concessions Guide, 6th Edition

Name: Small Business Tax Concessions Guide, 6th Edition
Brand: CCH Australia
SKU: 9781925894356
Price: 814.80 HKD
Availability: InStock
Author: Philip McCouat
ISBN: 9781925894356

By Philip McCouat

CCH Australia November 2019

Specifications

ISBN-13: 9781925894356
Publisher: CCH Australia
Publication: November 2019
Format: Paperback
Jurisdiction: Australia ? Countri(es) for reference only

Details

This guide deals with the various tax concessions that are available for small business taxpayers.

Based on the law as at 30 June 2019 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 2019/20 Federal Budget.

KEY FEATURES

Contains chapters covering:
•   Eligibility for the concessions
•   General rules for accessing the small business CGT relief
•   Specific CGT concessions allowing exemptions, deferrals and reductions in tax
•   Application of the GST system for small business taxpayers and the specific GST concessions that are available
•   State-based payroll tax concessions
•   Concessions under the superannuation regime, and
•   Simplified depreciation, trading stock and other special rules.