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Taxation of small business entities
Unit details
Level: Advanced
Estimated learning duration: 10 hours
CPD: 10 hours
Assessment: 20 multiple choice questions within 60 minutes. 75% pass mark.
2 attempts permitted.
Assumed knowledge: It is recommended learners have a thorough understanding of the Taxation of income, Income tax deductions, knowledge of Capital gains tax fundamentals, Trusts fundamentals and Taxation of fringe benefits.
Learning outcomes:
- Determine if a tax entity is eligible to access the SBE concessions.
- Advise an SBE taxpayer on the income tax concessions available in the Income Tax Assessment Act 1997.