Description: Number 16 in the 'Managing the Small Business' series, this is the revised edition of a book originally published in 1987, designed to help the small business owner understand the aspects of taxation that will affect the conduct of his or her business. Covers the main features of the taxation law as it applies to retailing, service and manufacturing businesses. Topics covered include the taxation implications of choice of business structure; major considerations of income tax such as assessable income, capital gains tax and allowable deductions; PAYE taxation, prescribed payments system, provisional tax and company tax returns and payments; sales tax and payroll tax; accounting records; and where to get advice.

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