Small business support - overview

Introduction

Being in small business can offer you many rewards and benefits, but it also means you have additional tax obligations to consider. As your business grows and changes your tax situation will as well.

To help you stay in control of your tax affairs, we have identified a range of topics that may help you run your business, and links to where you can get more information and support from us.

Our Small Business Assistance Program is responsible for providing practical support to small business that is:

more business focussed
tailored
practical
easier for business to understand
relevant to the issues a business is facing at the time
delivered in a way that is best suited to the business.

Starting a small business

When starting a small business, there are many things you need to consider. It is best to begin with some research and a business plan. A great place to start is your local Business Enterprise Centre. You may also want to talk to other people with a similar business, visit internet sites, or perhaps talk to a tax professional, business adviser or financial planner.

There are resources listed below that can help you when you are starting out and down the track when you are looking to grow your business. Taking advantage of the information available will set you on the right path to business success.

	Why this is important	Find out more
Do you know if you are in business?	If you are in business, you need to declare any business income you earn. You can also claim deductions for some expenses you incur in running your business. If your activity is a hobby, you cannot claim business deductions and you don't have to report the income.	Am I in business? Use the ABN entitlement tool to see if you are entitled to an Australian business number (ABN). Starting a business essentials Checklist for people starting a new business
Do you know what business structure is best for your business?	You need to choose a business structure that best suits your needs. The structure you choose may affect: the way tax applies to your business the level of protection for your assets your operating costs how other businesses deal with you.	Choosing the right business structure Is your business tax-ready? - a tool to help small businesses improve their business tax practices
Do you know how franchising affects your tax?	If your business is a franchise you need to understand the correct treatment of payments to and from the franchisor, and how capital gains tax (CGT) applies.	Franchising and tax - tax facts for new small businesses
Do you know what you need to consider when running a business from home?	Using your home for business can also affect the CGT exemption that normally applies to your home.	Home-based business
Do you know how to register your business?	You will need to register your business for a number of tax obligations. You can register when you apply for an ABN or at a later time.	You can register: online at www.abr.gov.au through your tax agent by phoning 1300 720 092 and asking for an ABN registration form If you already have an ABN, you can also use the Add a new business account form To find out more ways we can assist, refer to Free tax support (NAT 72260) If you want to talk to an experienced tax officer about your situation, register for an assistance visit
Do you know how to get help to understand your business tax issues and obligations?	If you are having problems managing your business tax affairs help is available. We offer free seminars and workshops for small business operators and those starting or thinking about starting a new business, including webinars, and also have helpful YouTube videos and other social media updates.	Find out about our seminars and workshops for small business Refer to the comprehensive guide - Tax basics for small business To check whether your business practices are helping you meet your tax obligations, refer to Simpler way to get your business tax-ready Refer to Getting help when you need it for other types of assistance available Refer to Guide for employers to work out your obligations as an employer You can find us on Twitter, Facebook and YouTube
Do you know if your business will involve exporting goods or services overseas?	As Australian residents are taxed on their worldwide income, they must report all foreign income in their Australian income tax return.	International tax essentials for businesses
Do you know if your business will operate solely in Australia?	You need to work out if income from international transactions is foreign or Australian-source income.	Doing business overseas - what you need to know
Do you know about the Australian Government's Starting your business checklist?	The checklist contains a series of questions to guide you through the various stages of your business including: before you start when you start when you buy when you run your business.	Refer to the Starting your business checklist available from www.business.gov.au
Our business assistance kits		Tax basics for small business Record keeping for small business GST for small business GST - completing your activity statement Free tax support Take control of your tax Checklist for people starting a new business Online services

Invoicing and record keeping

Maintaining good records of your transactions and tax invoices will help you to manage your cash flow and make sound business decisions. It will also make it easier to meet your tax obligations, and potentially save you time and money down the track.

Electronic and paper-based systems are available. If you use a bookkeeper or tax agent, talk to them about a system that suits your needs and skills.

	Why this is important	Find out more
Do you know how to check that your records meet our requirements?	It is a legal requirement that you keep business records. Good records will also help ensure you claim everything you're entitled to.	Record keeping for small business Use our Record keeping evaluation tool. This tool is a free, interactive software program that will help you understand what records you need to keep and decide whether your record keeping practices are adequate.
Do you know what software can help you keep records?	A large range of record keeping software is available. Our software developers' homepage has been developed to assist businesses to obtain information about software that may help them to meet their tax obligations. Your tax agent or bookkeeper may recommend a software package that is compatible with their systems.	For more information, go to the Software developers homepage. When you have accepted the disclaimer, select 'View product register' in the left hand menu and then 'Search business products'. Here you can look for a product to meet your individual needs.
Do you know how to create valid tax invoices?	Tax invoices are important documents to enable your business to meet its tax obligations. Tax invoices must contain certain information to be valid.	Valid tax invoices and GST credits This information will help you understand the requirements of a valid tax invoice.
Do you know what a recipient created tax invoice is and how it affects you?	In certain situations the purchaser is able to issue a tax invoice to the seller, once a price has been worked out. This kind of tax invoice is referred to as a recipient created tax invoice (RCTI). The purchaser of your goods will usually let you know if this applies to your dealings with them.	Recipient created tax invoices
Do you know how to get help with record keeping and taxation issues?	Our introductory seminars for small businesses include record keeping workshops. These workshops cover basic record keeping concepts, tax issues and advice and tips on how to improve the way you manage your business records. We also provide a free and tailored assistance service to help you with record keeping.	Small business webinars Free and helpful tax assistance - no strings attached Is your business tax ready? A tool to help small businesses improve their business tax practices.

Complying with your tax obligations

To succeed in business you must meet certain tax obligations. These include collecting and reporting goods and services tax (GST) and lodging business activity statements (BAS). The following tools and guides can make it easier for you to meet your obligations accurately and on time.

	Why this is important	Find out more
Do you know if your business is tax ready?	We have computer software to check whether your business practices are helping you meet your tax obligations.	Is your business tax ready? A tool to help small businesses improve their business tax practices.
Do you know what your GST obligations are?	If your business has a gross business income (GST turnover) of $75,000 or more ($150,000 or more if it is a non-profit organisation) or provides taxi travel, you will have GST obligations.	GST for small business To work out your obligations as an employer, refer to Guide for employers.
Do you know how to complete activity statements?	Businesses use an activity statement to report and pay a number of tax obligations, including GST, pay as you go (PAYG) instalments, PAYG withholding and fringe benefits tax (FBT). Correctly completing your activity statement is important to meet your tax obligations.	Guide to activity statements
Do you know how to change your business registration details?	Let us know if your business details change, so that we can maintain our records and contact you if we need to. This includes: entity name or trading name postal, email or business address authorised contact tax agent main business activity banking details.	Change of registration details
Do you know you can create a personalised calendar which will remind you when to lodge?	Your small business tax calendar is an easy-to-use computer tool that will help you plan and manage your tax obligations and give you timely reminders.	Your small business tax calendar
Do you know you can deal with us online?	The Business Portal allows you to view your account details and transact with us 24 hours a day, seven days a week. Standard Business Reporting (SBR) is an Australian Government initiative allowing secure, online interactions.	Online services for businesses
Do you know what to do if a business does not provide an ABN on their invoice?	If a business does not provide an ABN on their invoices to you, you may need to withhold part of the payments you make to them.	No ABN withholding - questions and answers

Engaging workers

When you are in business you will need to meet superannuation (super) and pay PAYG withholding obligations for your workers. Depending on your business structure, these obligations may also apply to you.

Your tax and super responsibilities will depend on whether your staff members are engaged as employees or as individual contractors.

You may also have FBT obligations.

	Why this is important	Find out more
Do you know if your workers are employees or contractors?	Employees and contractors are treated differently for tax purposes.	The Employee/contractor decision tool can help you work out whether your workers are employees or contractors for tax and super purposes.
Do you know what your PAYG withholding obligations are?	If you pay employees you need to: withhold amounts from payments according to the relevant tax tables send the amount you withhold to us with your activity statement.	Pay as you go withholding - what you need to know To work out your obligations as an employer, refer to Guide for employers.
Do you know how much PAYG you should withhold?	The amount of PAYG you withhold may change in the new financial year. To ensure you are withholding the correct amount check the current tax rates for payments at the start of each new financial year.	Current tax tables. Use the Tax withheld calculator.
Do you know what super obligations you have for employees and some contractors?	As an employer, you must pay super for your eligible employees and some contractors. This is called the super guarantee. The minimum amount of super you must pay for each eligible employee is nine per cent (9%) of their earnings base. Once you have determined the working arrangement (employee or contractor) you may have other tax and super obligations to meet. If you are in the building and construction industry, you need to understand Taxable Payments Reporting.	Guide to superannuation for employers Use the online tools: Superannuation guarantee (SG) eligibility decision tool Super guarantee (SG) contributions calculator Employee or contractor Taxable payments reporting - fact sheet
Do you know you need to look after your own super if you are self-employed?	If you are self-employed, you are not an employee and the super guarantee rules do not apply to you - you have to look after your own super needs. Most self-employed sole traders or partners can get a tax deduction for up to $50,000 in super contributions per annum.	Self-employed in the publication Guide to superannuation for individuals - overview
Do you know that you need to provide your workers' tax file numbers (TFNs) to their super fund or retirement savings account (RSA)?	Many super funds will not accept payments, or deposit them to super accounts, without a TFN. If you do not pass on your employee's TFN, you are not meeting your obligations and: you will be liable to pay a penalty the super fund or RSA may have to pay extra tax on the contributions your employee may miss out on super co-contribution payments.	Guide to superannuation for employers
Do you know about the Small Business Superannuation Clearing House?	If you are a small business with 19 employees or less, you may be able to use the free online Super Clearing House.	The Super Clearing House lets you pay your super contributions in one online transaction.
Do you know your obligations when an employee leaves?	an employee leaves work or changes jobs they may receive different types of payments that are taxed differently. This guide provides information about the tax on the different types of payments and will help you.	Taxation of termination payments This guide explains what you need to do when an employee leaves and you have to make an ETP. Use the Employment termination payment calculator.
Do you know you may have to pay FBT on some benefits you provide to employees?	You may have to pay FBT on non-cash benefits. This may include benefits you provide under salary sacrifice arrangements.	Fringe benefits tax for small business Use the Fringe benefits tax - car calculator.
Do you know you may have to report fringe benefits on employees' annual payment summaries?	Employees must report the value of fringe benefits in their tax returns. These amounts are also taken into consideration when accessing Centrelink benefits.	Reportable fringe benefits - facts for employees
Do you know what to do if you need some help meeting your tax obligations as an employer?	You can find out more about self-employment and employing others at one of our introductory seminars for small businesses. We also provide a free and tailored assistance service to help you understand your tax obligations and entitlements, and what you need to do.	Small business webinars Free and helpful tax assistance - no strings attached
Do you have any Australian resident employees that work for you in a foreign country?	From 1 July 2009, most foreign employment income derived by Australian residents who are engaged in foreign service for a continuous period of 91 days or more will not be exempt from income tax. However, foreign employment income for service relating to certain development projects and charitable or government activities will continue to be exempt.	Working overseas - what you need to know PAYG withholding
Are you engaging non residents to work in Australia?	If you employ a full-time, part-time or casual worker or a contractor wholly or principally for labour in Australia, you may have Australian super obligations and PAYG Withholding obligations. If you provide benefits to them or their associate (typically family members) in place of, or in addition to, salary or wages, you may have FBT obligations.	PAYG withholding Guide for employers
Do you know about the Australian Government's Growing your business checklist	This checklist covers many of the issues needed to help you grow a business, such as increasing staff, diversifying products or services, exporting goods, franchising your business or simply moving to bigger premises.	Refer to the Growing your business checklist available from www.business.gov.au

Reporting and paying your tax

We understand that being in business can be busy and stressful, so we want to help you report and pay your tax in the most efficient and simple way.

	Why this is important	Find out more
Do you know you can create a personalised calendar to help keep track of your tax obligations?	Your small business tax calendar is an easy-to-use computer tool that will help you plan and manage your tax obligations and give you timely reminders.	Your small business tax calendar
Do you know you may be able to choose how often you pay your GST?	You may be able to pay your GST, monthly, quarterly or yearly. How frequently you must report and pay depends on your business circumstances.	GST instalments
Do you know how to complete activity statements?	Businesses use an activity statement to report and pay a number of tax obligations, including GST, PAYG instalments, PAYG withholding and FBT. Correctly completing your activity statement is important to meet your tax obligations.	Guide to activity statements From 1 July 2012, a new self-assessment system applied to various indirect taxes
Do you know what small business benchmarks are and how they can help your business?	Small business benchmarks provide a snapshot of average business performance in an industry, by providing a measure of various business costs in relation to turnover. This can help you assess your business performance and meet your tax obligations.	Small business benchmarks
Do you know where and how you can pay your tax?	In order to avoid late payment penalties or interest, your payment must reach us in time.	Guide to managing your tax debt How to pay
Do you know we have a range of options to assist you if you are unable to pay your tax debt?	If you cannot pay your tax debt on time, contact us immediately on 13 11 42 to discuss your circumstances.	Difficulty in paying your tax debt (business clients) Use the Payment arrangement calculator.
Do you know how to get help reporting and paying your tax?	You can find out more about reporting and paying your tax at one of our introductory seminars for small businesses. We also provide a free and tailored assistance service to help you understand your tax obligations and entitlements, and what you need to do.	Small business webinars Free and helpful tax assistance - no strings attached
Do you understand how we assess business viability?	Our assessment of business viability looks at the ability of the business to pay its outstanding debts and meet its ongoing commitments.	The ATO looks at a range of indictors to assess business viability.
Did you know if you have assessable income from overseas, you must declare it in your Australian income tax return even if you have already paid overseas tax on that amount? You must also report certain foreign income that is exempt from Australian tax.	If you have paid foreign tax in another country, you may be entitled to an Australian foreign income tax offset, which provides relief from double taxation. Any exempt foreign employment income is taken into account in working out the amount of tax you have to pay on your assessable income, both Australian and foreign.	International tax essentials for businesses Guide to foreign income tax offset rules

Claiming entitlements for your business

What you can claim varies depending on what your business does and how it is structured. If you are not sure what you can claim, check with us or talk to your tax professional. If you make an ineligible claim, we may amend your tax return and it may mean you have to pay more tax.

You may also be eligible for a range of small business concessions, or to claim fuel tax credits.

	Why this is important	Find out more
Do you know how to calculate your assessable income and allowable deductions?	It is important to know what makes up the taxable income of your business, including what you can claim.	Income and deductions for small business
Do you know if you are eligible for the small business and general business tax break?	You may be eligible to claim additional deductions for expenditure on capital items up to 31 December 2009.	Small business and general business tax break This guide provides more detailed information (including examples relating to eligibility) on the small business and general business tax break.
Do you know what tax or other concessions are available for small business?	You may be able to access income tax, CGT or record keeping concessions that are available to small business entities with a turnover of less than $2 million.	Concessions for small business entities
Do you know tax professional fees are tax deductible?	If you use a tax professional to do your books or prepare your activity statement or tax returns, you can get a tax deduction for those costs.	Cost of managing tax affairs
Do you know if the fuel you use in your business is eligible for fuel tax credits?	Most businesses can claim credits for the fuel tax (excise or customs duty) included in the price of fuel you use for your business: business activities machinery plant equipment heavy vehicles. The rate you can claim varies depending on your business activity.	Fuel tax credit eligibility tool This decision tool is designed to help you determine whether the fuel you use in your business may be eligible for fuel tax credits. Fuel tax credit calculator This tool calculates the fuel tax credit entitlement for preparing BAS claims.
Do you know how to claim a GST credit?	Explains how to claim a GST credit for GST included in the price you pay for goods and services you use in your business.	GST credits for business
Do you know what personal services income (PSI) is and how it may affect you?	If you operate a personal services business, the PSI rules may impact on how your income is treated and what expenses you can claim.	Personal services income - basic information you need to know
Do you know what you can claim if you run your business from your home?	There are rules about calculating home office expenses, and an online tool to help you. Using your home for business can also affect the capital gains tax exemption that normally applies to your home.	Home-based business Home office expenses calculator
Do you know how franchising affects your tax?	If your business is a franchise, you need to understand the correct treatment of payments to and from the franchisor, and how CGT applies.	Franchising and tax - tax facts for new small businesses
Did you know you may be entitled to an Australian foreign income tax offset if you have paid foreign tax in another country and the income is included in your taxable income?	Australian foreign income tax offsets provide relief from double taxation.	Guide to foreign income tax offset rules

Selling or closing your business

Make ceasing or selling your business and assets a smoother process by letting us know as soon as possible. That way you can stop your business properly and tie off any loose ends when it comes to your business tax.

	Why this is important	Find out more
Do you know what you need to tell us when your business ceases?	You must tell us if you have registered for an ABN and your business has ceased or you have never traded. Informing us of changes to your circumstances and keeping your details up-to-date will ensure that any correspondence we send you reflects your current situation.	What you need to tell us when your business ceases Business exits checklist in Selling or closing your business - things to consider
Do you know how to finalise your GST obligations?	You must ask us to cancel your GST registration if your business has: closed down been sold changed structure - for example, a change from a partnership to a company.	Leaving the GST system
Do you know what to consider when selling your business or its assets and equipment?	If you are selling a capital asset, you should be aware of the GST implications.	GST and the disposal of capital assets
Do you know what tax adjustments you need to make if you sell business assets?	If you sell business assets (for example, plant and equipment), you may have to make adjustments to your capital allowances (depreciation) claims.	Guide to depreciating assets Decline in value calculator
Do you know that capital gains tax may apply if you dispose of some business assets, including land or buildings and goodwill?	You need to understand how to calculate any capital gain, and include any net gain in your tax return. A capital gain - or capital loss - is the difference between what it cost you to get an asset and what you received when you disposed of it.	Introduction to capital gains tax
Do you know that we can visit you in person if you need tax support?	We provide a free and tailored assistance service to help you understand your tax obligations and what you need to do.	Free and helpful tax assistance - no strings attached
Do you know what the tax implications are of disposing of an overseas asset?	You may need to report and pay CGT if you have made a capital gain on the disposal of an overseas asset.	Doing business overseas - what you need to know

Getting help when you need it

If your business needs help, we have a variety of initiatives to support you.

	What we offer	Find out more
Do you know we have a range of options to help you if you are unable to pay your tax debt?	If you cannot pay your tax debt on time, contact us immediately on 13 11 42 to discuss your circumstances.	Difficulty in paying your tax debt (business clients) Use the Payment arrangement calculator.
Do you know how to use the Australian Taxation Office's (ATO's) self-help function?	If you have a tax debt and cannot pay by the due date, you can apply to make a late payment, or pay the debt by instalments over a specific period.	How to pay a tax debt using our automated self-help service
Do you know we offer practical assistance?	We can help you understand your specific tax obligations and what you need to do. Experienced tax officers are available to deliver a variety of informative, personalised and practical presentations to groups of 15 or more people. This document gives details of how to arrange ATO speakers.	Free and helpful tax assistance - no strings attached Speakers and seminars
Do you know if your business is affected by a natural disaster, we can help you get your business tax affairs in order?	If you have been affected by a natural disaster, do not worry about tax matters right now. When you are ready, we will work with you to help you sort out your tax affairs.	Guide to dealing with disasters
Do you know there are a broad range of other support services available?	Business support services are also offered by local business networks, councils, Business enterprise centres and state and Federal government agencies.	Related agencies and sites to help small business

Small business newsletter

For useful information to help your small business, refer to our Small business newsletter.

ATO essentials

Claiming business deductions - home
You can claim deductions for costs incurred in running your business, provided the expenses are not of a private or domestic nature.

Guide to contractors
Contractors and employees have different tax and superannuation obligations. This information will explain those obligations and help you decide whether you are, or your worker is, an employee or an independent contractor.

Tax file numbers - home
We issue tax file numbers (TFNs) to individuals and organisations to help us administer tax and other Australian Government systems. You don't have to have one, but if you don't you may have more tax withheld from your wages than necessary and be unable to receive some government benefits. Having a TFN also makes many of your tax-related activities easier.

Investment - home
Australian residents are taxed on their worldwide income, so whether you have investments in Australia or overseas there are tax aspects to obtaining, owning and disposing of them. Find out how to meet your obligations and make sure you don't pay more tax than you need to.

Essential tax information for your non-profit organisation
For those involved in the financial aspects of non-profit organisations - such as charities, clubs, societies and associations - we offer a range of publications, advisory, educational and other services.

Essential references for bookkeepers
This document contains links and instructions to help you find information on topics you may need to know about as a bookkeeper.

Penalties & interest charges essentials
Provides information for tax professionals about penalties and interest charges and describes how we will apply the safe-harbour exemptions to certain administrative penalties.

GST essentials
Explains how GST works and what you need to do to meet your GST obligations.

PAYG instalment essentials
Pay As You Go (PAYG) instalment is a system for paying instalments towards your expected tax liability on your business and investment income.

Lodgment essentials
Provides information for tax professionals on lodgment dates, lodgment deferral, failure to lodge and lodgment guidelines.

New employee essentials
Tax information you need to know when you become an employee for the first time.

Wine equalisation tax essentials
The wine equalisation tax (WET) is a value-based tax which is applied to wine consumed in Australia. It applies to assessable dealings with wine (unless an exemption applies) which include wholesale sales, untaxed retail sales and applications to own use.

Record keeping essentials
Start with the 'Basics' to find out which issues affect your business or follow the links to specific topics.

Employers - home
You may have tax and superannuation obligations if you employ or contract workers into your business, either full-time or part-time and including family members or yourself. This page outlines these obligations and provides links to more detailed information.

Personal services income essentials
Personal services income, defined as a reward for, or the result of, your personal efforts and skills, can affect tax obligations for contractors and consultants.

ABN essentials
An ABN is a single identifier for all business dealings with the ATO and for dealings with other government departments and agencies.

Fuel schemes essentials
Fuel schemes provide credits and grants to reduce the costs of some fuels or to provide a benefit to encourage the recycling of waste oils.

Fringe benefits tax
Fringe benefits tax (FBT) is paid on certain benefits employers provide to their employees or their employees' associates in place of salary or wages.

Change job status essentials
Information that will help people who are starting, leaving or changing jobs.

Sportspersons and entertainers essentials
This information is applicable to resident and non-resident sportspersons and entertainers, including film and television personnel.

Guide to online services - business essentials
Going online is the fast, convenient and secure way to do business with us.

Home-based work essentials
If you carry on a home-based business (or plan to), there are particular tax issues you should know about, especially the rules for what you can claim.

Registration essentials
Explains how to register for an ABN, GST and other taxes, the importance of keeping registration details current and how to cancel registration.

Income tax essentials
Only certain non-profit organisations are exempt from income tax, many are taxable. Provides information about endorsement requirements for charities, self-assessing exemption and concessions for non-profits organisations that are taxable.

Primary producers' essentials
The tax laws include special provisions for primary producers. To use these you need to check you meet the ATO's definition of carrying on a business of primary production.

Film, television & audio visual essentials
Information relating to the film, television and audio visual industry.

Division 7A essentials
Division 7A may apply to private companies that make tax-free distributions to shareholders or shareholders' associates in the form of payments, loans or debts forgiven.

Building and construction essentials
Information for companies, contractors and sub-contractors in the building and construction industry and commercial trade service sectors.

Pay as you go (PAYG) withholding - home
You may be required to withhold amounts from employees and others and send the withheld amounts to the ATO.

Starting a business essentials
Start with the quick guide to find out what tax issues affect your new business or follow the links to specific topics.

Capital gains tax checklist
A checklist designed to help in identifying possible CGT implications.

Related agencies and sites to help small business

The following links will take you to related agencies and a range of sites available to help small business.

Federal government support

business.gov.au
A whole-of-government website that provides you with a gateway to Australian Government information and services, including essential information on planning, starting and running your business.

Australian Securities & Investments Commission
An independent government body offering information about setting up, running and closing a company. Explains the types of records that must be kept and the information to be lodged with them.

Department of Industry, Innovation, Science, Research and Tertiary Education
Encourages sustainable growth of Australian industries by developing a national innovation system that drives knowledge creation, cutting edge science and research, international competitiveness and greater productivity.

Fair Work Ombudsman
Provides advice and explanation of your responsibilities as an employer.

IP Australia
IP Australia administers Australia's intellectual property rights system, specifically patents, trade marks, designs and plant breeder's rights.

Australian Competition and Consumer Commission (ACCC)
The ACCC's primary responsibility is to ensure that individuals and businesses comply with the Commonwealth competition, fair trading and consumer protection laws.

New Enterprise Incentive Scheme (NEIS)
Eligible job seekers interested in starting a small business may be able to access assistance through the NEIS. The scheme can provide you with accredited small business training, business advice and mentoring as well as ongoing income support for up to 52 weeks.

Business consultation
Businesses and individuals with an interest in business are encouraged to register. This website provides more opportunities for you to have your say about government policy and regulation that may affect you or your business.

Department of Education, Employment and Workplace Relations
A government agency providing national leadership in education and workplace training, transition to work and conditions and values in the workplace.

Australian Bureau of Statistics
A government agency helping business understand and use statistics to make informed decisions.

Department of Broadband, Communications and the Digital Economy
A Federal Government department developing and delivering communications policy and programs, including the National Broadband Network (NBN).

digitalbusiness.gov.au
This website provides information, resources and ideas to maximise the benefits of participating in the local, national and global digital economy. It also offers information how to establish and enhance your online presence by using a range of productivity tools and services.

Enterprise Connect
A government initiative that features a network of 12 centres located across Australia. These centres work with small to medium businesses in diverse industries to improve their business. Such industries include manufacturing, clean technology, resources, defence, tourism and the creative sector.

State government support

Business Development (ACT)
Business Development offers business development support to small-to-medium enterprises operating in the ACT.

Small Business NSW
The New South Wales Government website for people in small business.

Department of Trade and Investment, Regional Infrastructure and Services (NSW)
The NSW Department of Trade and Investment, Regional Infrastructure and Services (NSW Trade & Investment) offers a number of programs and initiatives to help small business.

Business Victoria
A resource for businesses across Victoria and managed by the Victorian State Government.

Business (QLD)
Part of the Queensland Government's Department of employment, economic development and innovation website, providing advice and information for small business.

Small Business Development Corporation (SBDC) (WA)
The Western Australian SBDC provides independent guidance and information to existing and intending small business owners and runs innovative programs to help small business.

Department for Manufacturing, Innovation, Trade, Resources and Energy (SA)
The Department for Manufacturing, Innovation, Trade, Resources and Energy (DMITRE) is the South Australian Government's key agency in driving economic prosperity in the State.

Service Tasmania
A web portal for Tasmanians to Commonwealth, state and local government services.

Department of Business (NT)
Incorporates the major business, industry and resource development functions for the Northern Territory. Provides links, topics and information on schemes.

Local councils

Australian Local Government Association
Provides links to the websites of all councils in Australia that have a website.

Small business networks

Business Enterprise Centres Australia (BECA)
BECA is a national network of centres offering business advice and support to small and micro businesses.

HomeBiz Connect

HomeBiz Connect is a program initiated by BECA that helps home-based businesses access relevant government information to meet compliance requirements. It also offers a range of seminars, to help businesses establish themselves and grow.

Australian Chamber of Commerce and Industry
The Australian Chamber of Commerce and Industry is the peak council of Australian business associations. Its member network comprises more than 350,000 businesses that are members of state and territory chambers of commerce and industry associations.

Council of Small Business Organisations of Australia (COSBOA)
COSBOA is a peak body representing only the interests of small businesses.

Last Modified: Tuesday, 11 December 2012

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

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