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  2. Capital gains tax in Australia - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax_in_Australia

    Four capital gains tax concessions for small businesses have been available since 21 September 1999. 15-year exemption. Exemption from CGT for an owner who had a small business for 15 years and is selling due to retirement (must be over 55 years old) or due to permanent incapacitation. 50% active asset reduction.

  3. Taxation in Australia - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_Australia

    From 2015/16, designated "small business entities" with an aggregated annual turnover threshold of less than $2 million were eligible for a lower tax rate of 28.5%. Since 1 July 2016, small business entities with aggregated annual turnover of less than $10 million have had a reduced company tax rate of 27.5%.

  4. Small business - Wikipedia

    en.wikipedia.org/wiki/Small_business

    The data shows that about 22% of small businesses with 100-500 employees were owned by women, a percentage that rises the smaller the business. 41% of businesses with just 2-4 employees were run by women, and in businesses with just one person, that person was a woman in 51% of cases.

  5. Goods and services tax (Australia) - Wikipedia

    en.wikipedia.org/wiki/Goods_and_services_tax...

    Businesses whose turnover is below the threshold may register if they wish to. A GST-registered business must charge its customers GST on taxable goods and services it provides, but is entitled to a credit for any GST it has paid for its expenditures on these goods and services as well as capital purchases (called input tax credits).

  6. Tax Implications of Selling a Small Business - AOL

    www.aol.com/news/tax-implications-selling-small...

    Selling a small business means income, and income means income taxes. But the way you structure the deal can make a major difference in how much of the sale price goes to taxes, and how much stays ...

  7. Australian Taxation Office - Wikipedia

    en.wikipedia.org/wiki/Australian_Taxation_Office

    Noroozi's findings included concerns that small businesses were not given enough time to react to a garnishee notice before having their funds seized. [9] The ATO was criticised for attempting to suppress Boyle's revelations with a non-disclosure agreement and accusing him of 66 offences related to breach of privacy. [10]

  8. Taxation of superannuation in Australia - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_Superannuation...

    Other factors that could affect the tax liability of benefits include the level of undeducted contributions made and other components such as transfers of amounts from the sale of a small business. Generally for a lump sum superannuation payout (called an "eligible termination benefit"):

  9. Business activity statement - Wikipedia

    en.wikipedia.org/wiki/Business_activity_statement

    The business activity statement is a form submitted to the Australian Taxation Office by registered business entities to report their tax obligations, including goods and services tax, pay as you go withholding, pay as you go instalments, fringe benefits tax, wine equalisation tax and luxury car tax. Pay as you go withholding is sometimes known ...

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