On 21 September 1999 Division 152 was inserted into the Income Tax Assessment Act (1997) (ITAA 1997). Division 152 contains the small business CGT concessions, which enables eligible small business taxpayers to reduce the amount of tax payable on capital gains arising from certain CGT events...

This paper investigates the determinants of capital structure and use of financing for small and medium sized enterprises. Hypotheses utilizing static trade-off and pecking order arguments are empirically examined using a series of firm characteristics including: size, asset structure,...

The nature of the small firm -- Game changer -- Small firms in the economy (and solar system) -- The nature of the small firm -- Finding the five tribes -- The five tribes -- Seekers -- Whatnows -- Drifters -- Satisficers -- Digitals -- Putting the pieces together -- Appendix i -- Appendix ii --...

The nature of the small firm -- Game changer -- Small firms in the economy (and solar system) -- The nature of the small firm -- Finding the five tribes -- The five tribes -- Seekers -- Whatnows -- Drifters -- Satisficers -- Digitals -- Putting the pieces together -- Appendix i -- Appendix ii --...