Published Date: 19 Mar 2019
The Tax Institute supports the establishment of the Small Business Taxation Division (Division). However, some aspects of the Division require further consideration. The purpose of this submission is to outline the main issues that need to be considered as the Division is developed. In addition, The Tax Institute suggests that further consultation be undertaken by the AAT and ATO around 12 months after the Division has commenced operation to assess its effectiveness.
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Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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