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Concessions for small business entities

 
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How to obtain this publication

You can download this publication in Portable Document Format (PDF) - download Concessions for small business entities (NAT 71874, PDF, 433KB).

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).

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For more information about your tax obligations as a small business operator, refer to:

Sections within About this guide

Last Modified: Tuesday, 3 July 2012

 
Table of contents
About this guide
Terms we use
The small business concessions
Eligibility
The aggregation rules
Comparing the income tax concessions
Entrepreneurs tax offset (ETO)
Simplified depreciation rules
Prepaid expenses
Simplified trading stock rules
Definitions
Support for businesses
More information
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