Developments affecting small business

Published on 23 Mar 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

There have been so many recent changes to the taxation laws that have impacted or will impact on small business that it is difficult to know where to draw the line. I chose to look at developments under the following topic headings: Capital gains tax developments, Fringe benefits tax developments, The proposed taxation of companies and trusts, Offsetting Losses, Division 7A, The anti-dividend streaming rules7.The holding period rules, Interest deductions, Expenses incurred after a business has ceased, Savings rebate, and Other developments.

Author profile

Susan Young

Susan has spent the last six years running her own business providing training on income tax, capital gains tax, GST and FBT issues. Previously she was the National Tax Director for a leading accounting firm. With over 20 years of specialised tax knowledge, Susan has extensive experience as a presenter and adviser on taxation issues. In 2003 Susan had a book published by Penguin titled Tax for the Very Small Business. She has also written tax training courses and articles for professional taxation publications. Susan has degrees in Commerce and Law from the University of QLD and the University of Sydney. - Current at 15 November 2004

More by Susan YOUNG

• Division 152 - small business CGT concessions - some of the complexities explained paper - 18-March-2005
• Tax and GST Update convention paper - 04-June-2004
• GST, PAYG and Small Business - 03-November-2000
• BAS Workshop - 01-August-2000
• PAYG withholding regime - 21-September-1999
• PAYG withholding regime - 21-August-1999
• CGT under TLIP - 08-July-1999
• Interest deductions - 08-June-1999
• Developments affecting small business - 23-March-1999
• Goodwill - 19-February-1997

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