Small business entities
Division 328 Small business entities
Table of sections
328‑1 Definitions
328‑110 Working out whether you are a small business entity for the 2007‑08 or 2008‑09 income year—turnover for earlier income years
328‑111 Access to certain small business concessions for former STS taxpayers that are winding up a business
328‑112 Working out whether you are a small business entity for certain small business concessions—entities connected with you
328‑115 When you stop using the STS accounting method
328‑120 Continuing to use the STS accounting method
328‑125 Meaning of STS accounting method
328‑175 Choices made in relation to depreciating assets used in primary production business
328‑180 Increased access to accelerated depreciation from 12 May 2015 to 30 June 2026
328‑181 Full expensing—2020 budget time to 30 June 2023
328‑182 Backing business investment
328‑185 Depreciating assets allocated to STS pools
328‑195 Opening pool balances for 2007‑08 income year
328‑200 General small business pool for the 2012‑13 income year
328‑440 Taxpayers who left the STS on or after 1 July 2005
328‑445 Bonus deduction for upskilling employees of small business entities etc.
328‑450 Expenditure eligible for the bonus deduction for upskilling employees of small business entities etc.
328‑455 Technology investment boost deduction
328‑460 What expenditure qualifies for the technology investment boost
328‑465 Energy incentive
328‑470 What expenditure qualifies for the energy incentive
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