Scoping Study of Small Business Tax Compliance Costs - December 2007
A Report to the Treasurer

This report considers the regulatory compliance costs faced by small business in Australia, with a particular emphasis on tax compliance costs. It is a qualitative, rather than quantitative, study, based on discussions with small business owners, tax agents, industry representatives and government agencies, and an examination of government and academic research.

This report was released on 12 November 2008.

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Preliminaries and Foreword

  
Chapter 1: Executive summary  
Chapter 2: The review process  
Chapter 3: Recent Government small business tax initiatives  
Chapter 4: The nature of small business  
Chapter 5: The nature of compliance costs  
Chapter 6: Drivers of small business tax compliance costs  
Chapter 7: Dealing with tax and other compliance costs  
Chapter 8: Tax compliance costs: recurring issues and themes  
Chapter 9: Key tax compliance concerns  
Chapter 10: Key non-tax compliance concerns  
Appendix 1: Press release 2005/095  
Appendix 2: Banks Taskforce tax regulation recommendations  
Appendix 3: Organisations and individuals lodging submissions  
Appendix 4: Consultation meetings  
Appendix 5: Literature review  
Appendix 6: Small business taxation initiatives announced in the 2006-07 and 2007-08 Budgets  
Appendix 7: Recent ATO initiatives to reduce compliance costs  
Appendix 8: Supporting material  
Appendix 9: Abbreviations/glossary  
References  

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