Small business entities
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- From 2012–13, the small business instant asset write-off threshold will be increased from $1,000 to $6,500.
- Consider whether the requirements to be classified as a small business entity are satisfied to access various tax concessions, such as the simpler depreciation rules and the simpler trading stock rules.
- Eligible small business entities can access a range of concessions for a capital gain made on a CGT asset that has been used in a business, provided certain conditions are met.
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