Prime Minister Scott Morrison and Treasurer Josh Frydenberg have announced that the Government will introduce legislation in Parliament to fast-track business tax relief for more than three million small and medium enterprises (SMEs), which employ nearly seven million people.
Through the measure, businesses with a turnover below $50 million will be subject to a tax rate of 25% in 2021-22, five years earlier than currently legislated (2026-27). Rollout of the 16% tax discount for unincorporated businesses will follow similar timing.
Treasury Laws Amendment (Lower Taxes for Small and Medium Businesses) Bill 2018
Parliamentary Library’s blog post on the bill
(Source: Media release)
From the blog: Topics – Corporate tax
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