Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p14
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 14/14)
Character Range: 5076770–5077472

of your taxable income, and so reduce your compliance costs.
      You may be entitled to a tax offset for any small business income included in your assessable income, if you are an individual (Subdivision 328‑F).

Table of sections
328‑10 Concessions available to small business entities

328‑10  Concessions available to small business entities
 (1) If you are a small business entity for an income year, you can choose to take advantage of the concessions set out in the following table. Some of the concessions have additional, specific conditions that must also be satisfied.

Item  Concession                                                                                              Provision