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Notes Online Home 2017 Tax Schools Day 2 What's new for business in 2017
Changes to business returns for the 2017 income year
In this segment of the notes we discuss the changes to the business return for the 2017 income year:
- New reporting requirements for companies and trusts claiming small business restructure roll-over relief
- Early stage investor tax offset
- Claiming credits for foreign resident capital gains withholding amounts
- Additional disclosure requirements for ‘limited recourse borrowing arrangements’ (‘LRBAs’)
- Summary table of all the changes to business returns for the 2017 income year