Single Product

2019 September Case Study – Tax Concessions for Small Business Entities including Base Rate Entities

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Presented by Sean Pearce, this 90 minute tax training session took place in September 2019.

Qualifying as a Small Business Entity (SBE) enables an entity to access a range of tax, CGT and GST concessions that are not available to other taxpayers.  Recent Federal Budgets have broadened those concessions such that ensuring your client’s entities qualify as SBE’s is a critical part of the pre-planning in setting up a client’s structure.  In this session we will discuss:

  • The Qualification rules to be an SBE;
  • Determining aggregated turnover;
  • Accessing the reduced corporate tax rate – SBE vs Base rate Entity;
  • Income Tax Concessions for SBE’s;
  • CGT and other Concessions for SBE’s.

**This session will qualify for 1.5 hours Structured CPD/CPE for CPA, CAANZ, IPA and Tax Institute members**

This download contains the following files:

The PowerPoint presentation (Microsoft Office 2010)

The Notes for the case study (PDF)

The solutions for the case study (PDF)

**** Please note that once purchased, a link to the webinar will be sent to you in a separate email. *****