Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Josh Frydenberg MP)Budget Paper 2014-15, pages 2-11.
The Economic Trends, Challenges and Behaviour of Small Businesses in Australia, Reserve Bank of Australia, 2014.
Payment Times and Practices Inquiry - Final Report , Australian Small Business and Family Enterprise Ombudsman, 2017.
The Hon Michael McCormack MP, then Minister for Small Business, '300,000 small businesses benefit from instant asset write-off', Media Release, 13 October 2017.