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"The Tax Offset for Entrepreneurs: A Critical Review of the 25 Per Cent Tax Offset for Small Business"   flag 

[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 flag 4
"The RBT ANTS Bite: Small Business the First Casualty" (2004) 19 Australian Tax Forum 107 Australian Tax Forum Australia circa 2004 flag 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 flag 147
7 Act 2004 7 Act 2004 United Kingdom circa 2004 flag 2

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