Notes Online
Welcome to Notes Online.
We offer chapters and articles for individual purchase and we hope you benefit from using our Notes Online.
Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
Price
$28.60
Document Type
Article
Pages
13
Notes Online Home 2014 Tax Schools Day 2 'Cutting edge' year-end planning strategies for business clients
Using the small business entity ('SBE') concessions
In this area of the notes we discuss using the small business entity (‘SBE’) concessions. In particular the following topics:
- The eligibility requirements for qualifying as an SBE
- SBE concessions offer massive flexibility with tax planning in 2014
- Maximising deductions for “non-SBE” taxpayers
- Comparing depreciation and prepayment concessions for SBEs and non-SBE business taxpayers