What is a business?

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Find out about the importance of preparing a business plan and how to apply for an Australian business number.

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  • Fact 21

    As overseas travel became more common in the 1960s, the ATO stopped issuing tax clearance certificates (which had previously reminded Australians planning on travel that they must ensure they had paid all tax owed prior to leaving the country).

Capital loss

Occurs when a capital gains tax asset is sold or disposed of for less than its purchase price.

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