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[生意经营] Reduction in corporate tax rate [复制链接]

发表于 2017-5-10 09:48 |显示全部楼层
此文章由 JohnnySu 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 JohnnySu 所有!转贴必须注明作者、出处和本声明,并保持内容完整
The tax rate for corporate tax entities (CTEs) that are SBEs — i.e. businesses with an annual aggregated turnover of less than $10 million will reduce to 27.5 per cent for the 2016–17 income year.

The 27.5 per cent rate will be extended as follows:
 2017–18 income year — to base rate entities23 (BREs) with an aggregate turnover of less than $25 million; and
 2018–19 income year — to BREs with an aggregate turnover of less than $50 million;

The 27.5 per cent rate will reduce further as follows:
 27 per cent for the 2024–25 income year;
 26 per cent for the 2025–26 income year; and
 25 per cent for the 2026–27 income year.
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