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ISSN 1328-8091 Parliament of Australia Departmentof Parliamentary Services Contents Purpose .................................................................................................................................................... 3 Committee consideration ........................................................................................................................ 3 Schedule 1-Abolishing the entrepreneurs’ tax offset .............................................................................. 4 Background ......................................................................................................................................... 4 Financial implications.......................................................................................................................... 6 Key provisions ..................................................................................................................................... 6 Schedule 2-Increase to the small business instant asset write-off threshold ......................................... 7 Background ......................................................................................................................................... 7 Financial

Bills Digest No. 118  1999-2000 New Business Tax System (Miscellaneous) Bill 1999 Warning: This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass subsequent amendments. This Digest does not have any official l egal status. Other sources should be

Parliamentary Research Service Department of the Parliamentary Library • 'J'""'\f-lI VII V'-". This Digest was prepared lor debate and should not be taken as a complete guide to the legislation which may rellect amendments. (J C) Taxation Laws Amendment Bill (No.4) 1991 Date Introduced: 19 December 1991 House: House of

c) o 87/184 Legislative Research Service Department of the Parliamentary Library Taxation Laws Amendment Bill (No.4) 1987 Date Introduced: 29 October 1987 House: House of Representatives Presented by: The Hon. Clyde Holding, M.P., Minister Assisting the Treasurer Digest of Bill Purpose The major amendment contained in the Bill relates to