Income, deductions and concessions

As a business owner, you can use this information to help work out your business income and deductions for tax purposes.

How to claim the cost of capital assets over time, reflecting the asset's decline in value.

Pay as you go (PAYG) instalments are regular prepayments of the expected tax on your business and investment income.

Access information about losses.

Primary producers are provided with special tax concessions due to the nature of their business.

Find out if you are receiving personal services income (PSI) and if the PSI rules apply to you.

How to determine if your activities are part of the sharing economy and the impact on your super and tax.

Access information about incentives and concessions.

The 2021–22 small business benchmarks help you compare your business's performance against similar businesses in the same industry.