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Relief at last for the small-business sector

Article Abstract:

The modified capital gains tax provisions recommended by the Ralph Report would make it more profitable for small businessmen to sell their holdings when they retire. A business with a turnover of less than $1 million can use a cash basis rather than accrual for determining income and expenses.

Author: Gome, Amanda

Publisher: B R W Media
Publication Name: Business Review Weekly
Subject: Business, general
ISSN: 0727-758X
Year: 1999

Australia, Tax Law, Public Finance Activities, Statistical Data Included, Economic aspects, Accounting and auditing, Small business, Capital gains tax

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8 ways to get ready for the change

Article Abstract:

The ways in which Australian businesses should prepare for the introduction of the goods and services tax (GST) on Jul 1, 2000, are discussed. They include applying for an Australian Business Number and GST registration.

Author: Gome, Amanda

Publisher: B R W Media
Publication Name: Business Review Weekly
Subject: Business, general
ISSN: 0727-758X
Year: 2000

Laws, regulations and rules, Taxation of services, Service taxes

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Subjects list: Australia, Tax policy

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