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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

Journal of the Australian Tax Teachers Association

Australia

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s124ZY
Income Tax Assessment Act 1997 (Cth)
Income Tax Rates Act 1986 (Cth)	s1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"The Australian Small Business Tax Concessions — Public Choice, Public Interest or Public Folly?"	(2006) 21 Australian Tax Forum 71	Australian Tax Forum	Australia	circa 2006			4
7 Act 2004	7 Act 2004		United Kingdom	circa 2004			2
"The RBT ANTS Bite: Small Business the First Casualty"	(2004) 19 Australian Tax Forum 107	Australian Tax Forum	Australia	circa 2004			5
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII		147

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