This article explores the notion of tax neutrality and its relationship to the taxation of business structures, especially for Australian small businesses. In particular, it analyses whether the introduction of a dual income tax (DIT) system, as advocated by Pitcher Partners could achieve this....

In Australia, consecutive Federal governments have acknowledged the contribution of small businesses to the economy, and they have introduced tax concessions to try to assist them. A recent concession that aims to reduce the regulatory compliance encountered by small businesses is the Small...

Small businesses are a critical part of the Australian economy, and over the years a number of tax reforms have been implemented to try to assist them. A potential reform mooted has been for the introduction of a dual income tax (DIT) system. Pitcher Partners (an Australian accounting firm)...