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Last updated 29 June 2009

Small business tax changes

New streamlined provisions for small business entities have replaced the former simplified tax system (STS). Broadly, to use the simplified taxation rules a small business entity must carry on business and have an aggregated turnover of less than $2 million. See Small business entity concessions and Small business entities for more information.

Publications and services

To find out how to get a publication referred to in this guide and for information about our other services, see More information.

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