This course begins by explaining the conditions that you must meet in order to be treated as a ‘small business entity’. It then examines the concessions that are available to small business entities and the additional conditions you need to satisfy to access those concessions.
There are a number of concessions that are available to small businesses but to access these, you need to meet certain conditions. The concessions fall broadly into two categories:
This one hour online course forms part of the FastClass short course suite.
This course is suitable for tax practitioners in public practice, small to medium enterprise and the corporate sector.
This course is based on the Australian taxation system.