bO2 2021 Ch 12 Small Business Entities (SBE)

James Murphy Tax

SNAPSHOT OF BENEFITS For some time now, a small business has been able to access a number of existing concessions covering the following areas of tax: Capital gains tax (CGT) Income tax Goods and services tax (GST) Pay as you go instalments (PAYGI); and Fringe benefits tax (FBT). Until 30 June 2016, a business with turnover of less than $2 ...

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