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Please use this identifier to cite or link to this item: http://hdl.handle.net/2328/26025

Title: Wayward bullets: more small business tax concessions
Authors: Kenny, Paul
Demosthenous, Marios
Keywords: Small business
Issue Date: 2009
Publisher: Accounting and Finance Association of Australia and New Zealand
Citation: Kenny, P. & Demosthenous, M., 2009. Wayward bullets: more small business tax concessions. 2009 Accounting and Finance Association of Australia and New Zealand conference, 1-24.
Abstract: With the advent of the global financial crisis, this is clearly a challenging time for small business. Whilst the former Coalition Government introduced a succession of small business incentives, as commentators have noted these ‘benefits' are somewhat problematical. In light of the recent Labor Government proposals for further small business incentives (the 20 per cent PAYG instalment reduction and the bonus depreciation deduction for businesses) and the current review of Australian taxation, Australia’s Future Tax System, (hereinafter known as the Henry Review), this paper examines the small business entity (SBE) tax concessions. This paper calls for a more targeted and simpler approach to the taxation of small business.
URI: http://hdl.handle.net/2328/26025
ISSN: 1328-780X
Appears in Collections:Flinders Business School - Collected Works

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