IMPORTANT MESSAGE: We are relocating warehouses on Tuesday, 4th April. Our last orders will be dispatched on Monday, 3rd April and we will resume dispatch on Thursday, 6th April. Back-Orders and Express Orders may be delayed if ordered during this period. If you are unsure regarding your order, please send us an email on: email@example.com and we will get back to you as soon as possible
Small business concessions are a growing and dynamic area of tax law that offer significant tax relief to many small businesses. Paul Kenny's Small Business Tax Opportunities enables tax practitioners, tax students and small business owners to gain an understanding of the intricate rules governing this area and ensure that all Small Business Enterprise concessions are utilised and the requirements are satisfied. This text undertakes a critical analysis of small business tax concession policy, legislation, case law and Australian Tax Office rulings. Features and Benefits - 1. A readily understandable legal and policy analysis of the small business tax regime. 2. Clarification of the application of exemptions to assist effective tax planning. 3. Explanation of the valuable CGT concessions and generous new depreciation 2012-13 write-offs for small business.