Small Business Entity Eligibility & Grouping
Establishing whether a taxpayer meets the eligibility criteria
The grouping rules
Dealing with affiliates and connected entities
The tax system contains a range of concessions that are available to individuals or entities that are classified as a small business entity (SBE). The focus of this module is determining whether an entity is classified as an SBE, with a particular focus on the grouping rules that apply in order to determine an entity’s aggregated annual turnover.
See the IQ module outline.
The Small Business Entity Eligibility & Grouping Module is part of the Intermediate I Program of 10 modules specifically designed to manage the training needs of your Intermediate team members across a year.
More on the Intermediate Program
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