10 March 2021
There are changes to company tax rates. While the full company tax rate is 30%, your company may be eligible for a lower company rate.
If you are a 'base rate entity', your company tax rate is:
For your company to be a 'base rate entity', it needs to meet the following eligibility criteria:
There are different rules for the 2015–16 and 2016–17 income years.
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