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Small Business Tax Opportunities
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Small Business Tax Opportunities

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Overview
Published May 2013 (LexisNexis)
ISBN: 9780409333220. Soft Cover.
Description

P, Kenny 

Small business concessions are a growing and dynamic area of tax law that offer significant tax relief to many small businesses. Dr Paul Kenny's Small Business Tax Opportunities enables tax practitioners, tax students and small business owners to gain an understanding of the intricate rules governing this area and ensure that all Small Business Enterprise concessions are utilised and the requirements are satisfied. This text undertakes a critical analysis of small business tax concession policy, legislation, case law and Australian Tax Office rulings. 

Features and Benefits 

1. A readily understandable legal and policy analysis of the small business tax regime.

2. Clarification of the application of exemptions to assist effective tax planning. 

3. Explanation of the valuable CGT concessions and generous new depreciation 2012-13 write offs for small business. 

Table of Contents 

1. Introduction to Small Business Tax Opportunities 

2. What is a Small Business Entity? 

3. The Small Business Entity Depreciation Concessions

4. Capital Gains Tax Concessions: Small Business Entity and Maximum Net Asset Value Tests 

5. Capital Gains Tax Concessions: Active Asset Test 

6. Applying the Small Business CGT Concessions 

7. Other Small Business Tax Concessions 

8. Tax Policy

Dr Paul Kenny is an Associate Professor at Flinders University. His interests are in taxation policy, capital gains tax, wine taxation and small business taxation. Prior to joining Flinders University, Paul worked for the Australian Taxation Office as an Auditor, Appeals Officer and Advisings Officer. He has also worked in London for a world top 100 corporation and in Adelaide with tax consulting firms. Paul is a regular presenter at national and international tax conferences, and has published a number of papers on Australian and international taxation, including journals articles and conference and seminar publications.

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