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Small business concessions: removal of the entrepreneur's tax offset from 2012-13

 
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From 2012-13, the entrepreneur's tax offset can no longer be claimed.

The entrepreneur's tax offset may still be applied to assessments for applicable income years up to and including 2011-12.

Further information on this offset is available at Entrepreneurs tax offset.

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This change applies from 2012-13 onwards.

Last Modified: Monday, 2 April 2012
 
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