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Business offsets and rebates

Includes concessions for small business CGT, primary producers, special professionals and loss carry back tax offsets.

Small business income tax offset

The small business income tax offset can reduce the tax on your small business income by up to $1,000 each year.

Small business restructure roll-over

Transfer active capital gains tax assets between eligible restructuring entities without tax liabilities.

Digital games tax offset

Check if you can claim the digital games tax offset (DGTO) for costs incurred in developing digital games in Australia.

Claiming a foreign income tax offset

Check if you can claim a tax offset for foreign tax you pay on income from another country.

Loss carry back tax offset

Refundable tax offsets for losses eligible corporate entities can claim for losses in 2019–20 to 2022–23 income years.

Research and development tax incentive

Apply for the research and development (R&D) tax offset for income years commencing on or after 1 July 2021.

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