As a small
business operator, you may be entitled to access a number of tax concessions
targeted at small business, which we have discussed from time to time in our
newsletters.
Currently, one
of the first hurdles we have to get over is trying to work out whether your
business is in fact a ‘small business’ for the purposes of a particular
concession.
In this regard,
each concession has different entry eligibility criteria, usually based on
varying levels of turnover and/or assets.
This is
confusing because what represents a ‘small business’ changes from concession to
concession. It can be a costly and time consuming exercise working all this
out. However, there is some relief on the horizon.
Late last year,
the Treasurer and Minister for Small Business announced that legislation will
be introduced hopefully to make access to these concessions easier and less
costly for small business.
The eligibility
tests that currently exist for the Simplified Tax System, Capital Gains Tax,
Fringe Benefits Tax, Goods and Services Tax and Pay-As-You-Go small business
concessions will be standardised.
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