Australian small to medium enterprises (SMEs) are currently facing the challenges and opportunities of the global trend towards digital, online and mobile technologies. However, many SMEs are not prepared to engage with these digital technologies, while others seem unwilling to embrace them....

There is no doubt that the tax laws of many countries are complex and difficult to comply with administratively. In particular, Australia, New Zealand and the United States have tax systems that are generally recognized as complex especially for small businesses. They also have the distinction...