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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.

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Notes Online Home 2018 Tax Schools Day 2 What's new for business in 2018
Changes to business returns for the 2018 income year

In this segment of the notes we discuss the changes to the business return for the 2018 income year:

  • New disclosures for companies claiming the reduced tax rate for the 2018 income year
  • ATO confirms new disclosures for taxpayers claiming the small business restructure rollover relief
  • New disclosure requirements for claiming the early stage investor and venture capital tax offsets
  • Summary table of the changes to business tax returns for the 2018 income year

Chapters and Articles in 2018 Tax Schools Day 2