Review of Small Business Tax Concessions


The Board of Taxation has conducted a review of Australia’s small business tax concessions. The Board’s review involved assessing the effectiveness of existing concessions and, where appropriate, recommending new concessionary approaches to the Government.

Working Group

The Board has appointed its members Dr Mark Pizzacalla and Mr Peter Quiggin, PSM to lead the work on the review. Dr Pizzacalla and Mr Quiggin were assisted by a Reference Group comprising small business representatives, professional advisers and academics.


The Board has developed a Consultation Guide [PDF 483KB|DOCX 376KB] for this review. The Guide outlined the current suite of tax concessions applying to small business and sets out the principles for evaluating and improving the framework of tax relief. It also posed a number of questions and explained how small business owners and other stakeholders could participate in the review.

The Board would like to thank the many tax professionals, industry body representatives and small business owners who participated in our consultation process. The Board received 41 written submissions (with two being confidential) and met with over 70 small business stakeholders (including 45 small business owners).

Submissions received

Submitter Download
Australian Small Business and Family Enterprise Ombudsman 518KB
Barnett, Greg  264KB
Bunting, Lloyd 161KB
Burdenda Station 413KB
Burge, John  107KB
Burnett Business Centre 353KB
Business Clarity 390KB
Business SA 110KB
Chamber of Commerce and Industry (WA) 789KB
Cleary Hoare Solicitors 192KB
Cook, Alex  104KB
CPA Australia 299KB
Crowe Horwath 80KB
Damien (Hunter, NSW) 127KB
HLB Mann Judd 69KB
Hulland, John  75KB
Institute of Certified Bookkeepers 185KB
Jacomas, Belinda 86KB
Just Tax 310KB
Laina, Chris  298KB
Lam, Dung 134KB
MKS Business 112KB
Motor Trades Association of Australia 967KB
NSW Small Business Commissioner 940KB
Orr, Felicity  176KB
Polglaze, Alex 109KB
Porracin, Anthony  108KB
Restaurant & Catering Australia 672KB
Sahani, Bharat  112KB
Small Business Association of Australia 554KB
South Burnett Fabrications + Attachment 201KB
South East Fire and Safety 158KB
Taplin, Janice 96KB
Tax Institute of Australia 564KB
WA Small Business Development Corporation 3.4MB
Wallace, John  104KB
West Garbutt 127KB
Wilson, Eric  335KB

Board Report

The Board completed its report in March 2019.

Government Response

On 12 December 2019 the Government announced the publication of the Review of Small Business Tax Concessions report, noting it as a valuable contribution to public debate. The Government stated it will continue to consider the implications of the Board’s findings. 

Further information

For further information about the Board’s report: review of small business tax concessions, please contact the Board of Taxation Secretariat at or 02 6263 4366.