Income and deductions for small business

How to obtain this publication

You can download this publication in Portable Document Format (PDF): download Income and deductions for small business (NAT 10710) [296KB].

To obtain a printed copy of this publication:

• use our automated self-help publications ordering service at any time. You need to know the full title of the publication to use this service
• phone our Publications Distribution Service on 1300 720 092. You can speak to an operator between 8.00am and 6.00pm Monday to Friday. Before you phone, check whether there are other publications you may need - this will save you time and help us. For each publication you order, you need the full title
• visit one of our shopfronts between 8.30am and 4.45pm weekdays (except public holidays).

The Publications Distribution Service operates between 8.00am and 6.00pm, Monday to Friday.

For more information about your tax obligations as a small business operator, refer to: Record keeping for small business (NAT 3029) GST for small business (NAT 3014) Home-based business (NAT 10709) PAYG withholding (NAT 8075) Super - what employers need to know (NAT 71038) Concessions for small business entities - overview (NAT 71398).

Terms we use

When we say:

• small business, we mean small business entity, which is a business with an aggregated turnover of less than $2 million
• aggregated turnover is, broadly, your annual business turnover for the income year plus the annual turnover of any business that is connected with you or that is your affiliate.

For more information on the aggregation rules and working out aggregated turnover, go to Am I eligible for the small business entity concessions?

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