The review report details the findings from a comprehensive investigation of the experiences of small and family businesses that have claimed the Research and Development Tax Incentive (R&DTI). It recommends this important incentive be retained, and a suite of reforms made to the way the system is administered.

This statistics report brings together data and analysis from the Australian Taxation Office, Australian Bureau of Statistics and Austrade. The purpose of the report is to be a resource for government, public policy makers and researchers, to improve their knowledge and understanding of the Australian small business sector.

The Small Business Fair Dismissal Code was formed in recognition that small business owners do not have the time or expertise to navigate the complexity of the unfair dismissal system. This review report recommends a suite of changes to help small business employers meet their obligations.

The Australian Small Business and Family Enterprise Ombudsman has researched the issue of debt recovery action taken by the ATO against small businesses while the disputed matter was before the Administrative Appeals Tribunal. The investigation found that such action can severely impact upon a person's ability to prosecute their case and carry on their business.

Statutory trusts have been considered and proposed by a number of inquiries as a means of ensuring prompt progress payments to subcontractors, and ring-fencing payments in the event of insolvency of their contractor. The ASBFEO has considered the various arguments for and against cascading deemed statutory trusts and, on balance, supports their implementation in the...