Miscellaneous 2000

S M E TaxationSME taxation: new opportunities, but!

Source: South Australia

Published Date: 10 Mar 2000

 

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This paper reviews the taxation of small business in relation to Ralph Review which has provided a basis for a simplified tax regime for the operation of small business, and introduced concessions for the application of Capital Gains Tax (CGT') to business. The proposals from the Ralph Report effectively are either in place (e.g. CGT) or are to be introduced over the remainder of this financial year, to have a latest effective operational date of 1 July 2001.

Individual Session

SME Taxation

Author(s): Michael Fox

Details

  • Published By: Michael Fox
  • Published On:10 Mar 2000
  • Took place at:Presidential Hotel Mt Gambier

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

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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Miscellaneous 2000

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