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| Journal Article Title | Citation(s) † | Author | Jurisdiction | Date | Full Text | Citation Index | |
| "The small business CGT concessions: Evidence from the perspective of the tax practitioner" | [2014] RevenueLawJl 1 | Sadiq, Kerrie; Marsden, Stephen | Australia | circa 2014 | AustLII |
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| "Tax Accounting Concessions for Small Business Entities: one Small Step for Business" | [2008] JlATaxTA 18 | Kenny, Paul | Australia | circa 2008 | AustLII |
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| "The Tax Offset for Entrepreneurs: A Critical Review of the 25 Per Cent Tax Offset for Small Business" | [2006] JlATaxTA 7 | McLaren, John | Australia | circa 2006 | AustLII |
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| "Small Business Tax Advantages - Towards Holism with a Suggested Definition, Typology and Critical Review" | [2006] JlATaxTA 6 | Burton, Mark | Australia | circa 2006 | AustLII |
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| "Tax Complexity and Small Business: a Comparison of the Perceptions of Tax Agents in the United States and Australia" | (2005) 8 (2) Journal of Australian Taxation 289 | McKerchar, Margaret; Ingraham, Laura R; Karlinsky, Stewart | Australia | circa 2005 | AustLII |
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