Issue:
The current issue is regarding the income tax consequence for the financial year ended 2018 for Anna. In other words, to be exact the issue is, whether the person paying tax qualifies for deduction under section “8-1 of ITAA 1997”?
Rule:
The provision of “section 8-1 of ITAA 1997” says that, a person paying tax can claim deduction relating to transaction mentioned under the general deduction clause of the said act. An expense or loss may be considered as deduction under section 8-1 and under certain specific provision. A person paying tax can be allowed to claim deduction from the income that is taxable only if the expense is a consequence of earning that income (Becker et al., 2015). A taxpayer is not allowed to claim deduction under the negative or non-permissible limb of section 8-1(2) of ITAA 1997. Expenses in the nature of capital, private or domestic is not allowed for deduction.
If a person acquires loan for buying equipment and stock, then it is allowed for deduction under the positive limb of the section 8-1 of ITAA 1997. The reason being, those expenses are a result of producing assessable income or operating business with the intention of creating an income that is taxable in nature (Saad, 2014).
The tax commissioner in the case of “Lunney v FCT” decided that the pre-requisite of deriving income that is taxable should be considered. A person paying tax is allowed to claim deduction under the general provision of section 8-1 of ITAA 1997, regarding the pre-commencement of income producing acts. As decided by the court of law in the case of “Softwood Pulp and paper v FCT”, the commissioner denied the deduction as the expense was not incurred for producing taxable income (Lang et al., 2018). It was used to establish the business and the actual income producing activity. This deduction can be claimed only in situation where the expense was incurred in earning the actual income. Thus, purchasing any tool or equipment which assist in earing income will qualify for deduction which can be claimed for the entire or a part depending on the cost of business and private use of asset (Richardson et al., 2015).
A person can claim deduction when some of act travelling or employee traveling result to expense. As said under section 25-100 of ITAA 1997, deduction for the travel expense can be claimed in situation where the travel places are related income generating activities. The taxpayer can claim deduction for travel expense when it forms part-performing duties related to the job or business.
An individual who pays tax is allowed to assert deduction for majority of the expenses that is incurred in carrying or running the business. The expenses incurred for purchase of jewellery represents the mercantilism stock expense and it is allowed as deductions. On the opposite hand, a private person paying tax is allowed to assert for the salaries and wages that’s paid to the worker or staff (Wilkins, 2015). If a person operates because the sole dealer, or the business owner and not because the worker of the business and thus the owner of the business cannot pay remuneration to themselves. However, on creating any variety of nominal payment within the variety of regular payment or wages is usually control because the profit distribution that does not forms the part of deductions.
Application:
The present case says that Anna has a jewellery business and she incurred a bank interest of $6000 for acquiring equipment and stocks. She can claim deduction under the affirmative wing of section 8-1 of ITAA 1997. Anna sustained the expenses in producing the computable income and in the course of carrying on of her business with the intention of producing taxable income (James et al., 2015).
She reports of her expense of $2000 for the lease of the shop and after the case of “Ronpibon Tin NL v FCT”, it was decided that this expense would be considered for deduction as it relevant and result of creating taxable income. The legal fees of $4,400 that has occurred by Anna for getting the recommendation for establishing the business could be a preliminary to the start of financial gain generating activity. By relating “Softwood Pulp & Paper v FCT” non-deductible underneath general provision of “section 8-1”. Anna reports associate expenses of $2200 for the acquisition of laptop computer. She used laptop computer 10% of the time for private purpose. Anna will solely claim 90th of the laptop computer price for deductions as 10% of the laptop computer used comprised of private use.
The expenses of $2,500 incurred for gap party of search with native celebrities are often classified as personal or domestic expenditure and non-deductible since the expenses fails to fulfil the positive limbs and non-deductible underneath second negative limb of “section 8-1 (2) (b)”. A sole dealer is allowed to assert deductions concerning the acquisition of commerce stock since these expenses forms the part of carrying on of the business in manufacturing the assessable financial gain (Avi-Yonah, 2015). Similarly, the price incurred in investigation of shop is additionally deductible underneath the positive limbs of “section 8-1” since the prices is essentially incurred and relevant within the taxpayer’s financial gain manufacturing activity.
The traveling expenses for movement with business category that is incurred by Anna for attending the New York fashion is classified because the personal in nature. Anna will be denied to assert deductions below “section 8-1”. In addition, she incurred expenses on accommodation and food that was in relation for the business purpose. Therefore, a deduction is allowable. Citing the instances of “Lunney v FCT” the price incurred by anna to catch up along with her friends is personal in nature and non-deductible below positive limbs of “section 8-1”. Anna will claim deductions for wage and wages paid to staff but the wage paid to herself is non-deductible since it constitutes nominal payment of remuneration and it’d be treated as profit distribution (Bankman et al., 2017).
|
Statement showing calculation of deduction |
|
|
Particulars |
Amount |
|
Bank Interest |
$6,000.00 |
|
Payment of Monthly Lease Expenses |
$2,000.00 |
|
Purchase of Lockable glass display |
$28,000.00 |
|
Laptop of laptop (90% business use) |
$1,980.00 |
|
Purchase of Jewelry |
$480,000.00 |
|
Security surveillance cost |
$24,000.00 |
|
Accommodation and Food Expenses |
$2,000.00 |
|
Salary and wages paid to employee |
$65,000.00 |
|
Total Allowable deductions |
$608,980.00 |
Conclusion:
Conclusively the entire amount of allowable deductions that claimed stands $608,980. However, Anna would not be allowed to claim deductions for the expenses that are incurred underneath the negative limbs or non-deductible under the positive limbs of “section 8-1 of the ITAA 1997”.
Answer To Part B:
SMALL BUSINESS CONCESSION:
Introduction:
In Australia, though big companies come into picture when it comes to shaping the economy, the small business has an overall strong hold over the economy as well. All small business together has a huge collective effect on the economy. In this part of the paper, we will discuss about how small business can claim concession under the current tax law system of Australia. When it comes to capital gain tax, small business enterprise has been given more space compared to big companies. Section 152 of ITAA 1997, talks about small business concession (Geljic et al., 2016). There are various policies under the current tax regime that grants space to claim concession, thus in this part we will discuss about the detailed statutory explanation of policies available for concession.
Small Business Concession
The private venture division of Australia has frequently sought after the testing necessities value, effortlessness and effectiveness under the salary tax administration by particularly setting centre around the idea of straightforwardness. Throughout the most recent decade, various endeavours have been made to offer the private venture in Australian with effortlessness and decrease weight of tax consistence with the assistance of disentangled arrangement of taxation (Sanderson, 2015). By and by, disregarding making a few revisions in the course of the most recent decade, the improved tax framework has been broadly censured by the tax experts.
The small business frames the significant part of Australian economy. The small business of Australia is around valued at $1.5 trillion. In a report distributed by Australian Bureau of Statistics these small business with under $2 million turnover for each annum makes up around 97% of the business in Australia.
The small business is regularly named as the motor for the Australian economy (Festa, 2018). The small business is particularly unfit to accomplish the economies of expansive scale profits by their more prominent counterparts. With developing significance of small business, the administration has routinely attempted of decreasing the tax consistence cost. In the long run, with low acknowledgment rate and across the board feedback, drove the modernized and rebadged frameworks for concessions known as SBE administration.
As indicated by the leading body of taxation a well-made tax concessionary administration and subsidisations is gone for helping the small business that are looked with particular difficulties. The small business concession can assume an indispensable part in helping the small businesses at each period of their business life expectancy. This reaches from essential start up face to development and retirement of business proprietors (Evans et al., 2014). The present writing would diagram the small business CGT concession in Australia and would basically evaluate the CGT concession for small business together with the general targets of policy. The investigation would likewise evaluate whether the concessionary administration meets the policy goals went with facilitate fundamental suggestions to the plan.
The Small Business CGT Concession:
Any small business element that fulfils the basic criteria that is sketched out under the “section 152 of the ITAA 1997” is qualified for a wide assortment of CGT concessions that are expressed under the “subdivision 152Bto 152E”. The imperative effect of the concessions gave to small business incorporates that the capital gains that starts on influencing the dynamic asset sale to be brought down by half and 100%.
In any case, unique in relation to the next five concessions that are accessible to small business, the taxpayers of small business substance barely chooses to execute these necessities (Sadiq and Marsden, 2014). Given that a small business unit satisfies the basic conditions, the element acquires the CGT alleviation. Subsequently, the tax consultants would frequently utilize arrangement of small business CGT concessions that are given under the “Division 152 of the ITAA 1997” when the customers of small business make the sale of dynamic asset.
By actualizing the specific provisions of concessions, the tax consultants can bring down tax liability of capital gains beginning from the sale of their customer’s business. As clear, the main boss parts of the tax consultants are to decrease the taxpayer’s issues of diminished tax liability anyway the small business CGT concessions are viewed as one of the strategy through which the tax specialists can significantly get the concession for the small business substance (Yuan, 2014).
As per Sadiq and Marsden (2014) the small business CGT concessions is viewed as one of most troublesome provision under the ITAA. While the taxpayers are anxious to implement the small business CGT concessions however a few taxpayers have referred to that the provision is not anything but difficult to implement and regularly devours time to explore through which at last includes the tax consistence costs (Ma, 2015). There were remarks that the CGT concessions is certainly well known strategy yet includes broad measure of exertion. As expressed by a business can cause a cost that would run somewhere in the range of $5000 and $10,000 for their company to learn whether the business meets all requirements for the concessions under the small business CGT administration.
In spite of the trouble and higher inalienable costs related with the utilization of small business CGT concessions, taxpayers see the tax concession administration as the profoundly refreshing concession. This can be portrayed through the sheer size of tax minimization advantage which can be acquired through utilizing the small business CGT concession. Experimental confirmations have proposed that the small business concessions expressed under Division 152 is exceptionally intricate and in the end results in vital cost of compliance for the taxpayers (Tran?Nam et al., 2016). In opposite, the tax specialist’s remarks showed up inverse. The tax master saw the CGT concession as the advantage that potentially stream toward the taxpayers and by implementing this tax concession administration, they can exceed the cost compliance costs.
Existing writing has seen that the CGT concession for small business upsets the principle of straightforwardness. As indicated by the taxpayers are all the more regularly compelled to invest a substantial measure of energy in deciding if their business fulfil the basic conditions and are from now on qualified for at least one CGT concessions (Chung, 2016). This sort of trouble existent in the eligibility govern drives the customer to confront increment aggregate of bookkeeping expenses due to the time that is spend by the tax operator in evaluating every concession and discovering which concessions fits well to the business.
As an outcome of this, it is plausible where the professionals trust that the attainable quality of the markdown is marginal with taxpayers may be exhorted that the costs that are caused in inquiring about the attainable quality of the tax concession and implementing the same may be high to legitimize. This speaks to that the inalienable cost that are connected with the tax concessions multifaceted nature, couple of qualified business will most likely be unable to utilize those regimes of tax concession as they can’t bear the cost of the risk of carrying the costs with no benefits identified with it. Thusly, the regimes of tax concessions damages the tax principle of equity (Lignier et al., 2014). On a decisive note, the small business CGT concessions are seen as an instrument of more noteworthy advantage anyway the trouble in eligibility rules is extremely limiting and costly; maybe require a direct extensive assessment.
Overall Policy Objective under Present System of Taxation:
The tax concessions for the taxpayers of small business frames a vital component of the present system of Australian taxation system. There are various policy targets that supports the tax concession. Certain policies are gone for decreasing the weight of compliance while different policies are gone for offering more prominent tax help to elevate the entrance to business achievement. While different policies are gone for elevating more extensive access to acquire finance for their retirement and with concessions that are made to meet the mix of the above expressed goals (Woellner et al., 2015).
The lower company tax rate concession was started amid 2015-16 with decrease the rate of company tax to 28.5 for business that have a yearly-accumulated turnover of lower than $2 million. In the next year 2015-17 the rate of company tax rate was additionally brought down to 27.5% for business that have the yearly turnover of lower than $10 million. The Capital gains tax concession is another policy where the proprietors of the net assets of not more noteworthy than $6 million. The yearly sales turnover of lower than $2 million are qualified for a small business CGT concession on the small business dynamic assets which is held continually for a time of 15 years or where the taxpayers accomplishes the age of 55 and resigns (Trad and Freudenberg, 2017).
The small business CGT concession give half decrease of the capital gains that starts from the sale of dynamic small business assets together with the general CGT discount. The policy gives the small business the exemption until the lifetime top of $500,000 on the capital gains beginning from the sale of dynamic small business assets and where the sale continues of the assets are utilized to finance the retirement (Evans and Krever, 2017). The present policy gives the small business the CGT rollover helps for the capital gains beginning upon the sale of the small business dynamic assets given the sales continues are employed in the buy of dynamic small business assets.
The present policy gives the small business the moment asset discounting under the rearranged depreciation rules. The small business elements that have the aggregate turnover of lower than $10 million can get the entrance of concessional depreciation course of action for its business assets (Freudenberg et al., 2017). Under such concessions, the business elements are permitted to promptly assert reasonings for those assets that costs lower than as far as possible. Policies, for example, rebuild rollover alleviation gives the small business proprietors of dynamic assets with the CGT and salary tax rollover help identifying with bona fide business rebuild in view of the conditions that the economic responsibility for assets is unaltered. The rollover is accessible for the business that have the aggregate turnover of lower than $10 million.
The present policy objective gives the small business improved tenets of exchanging stock. Small businesses that have the aggregated yearly sales turnover of lower than $10 million may utilize the disentangled exchanging stock regimes. Under these regimes, the small business can choose not to represent the adjustments in the stock values for the wage year finished given the distinction between the opening estimation of the stock close by and the assessed stock close by toward the year’s end would not go past $5000. The policy objective convincingly conveys that the tax system likewise masterminds positive results to the section of small business by making it simple to pull in the consideration of financial specialists (Freebairn, 2016).
Critical Evaluation of SBE Concession:
The customary tax policy needs a tax regime with the goal that it can satisfy certain number of assorted and as often as possible clashing criteria to be estimated as the great tax policy. The principles of equity, comfort, sureness and economy is regularly seen as the old-style gauges where distinctive government and administrative units generally attempt these criteria in some frame while applying the new provision of tax regimes alongside the general evaluation of the tax concessions regimes. At the point when the device of rearranged tax system was discharged amid 2001, a definitive target was to improve the principles of effortlessness and straightforwardness by bringing down the cost of tax compliance for the small business (Rahim, 2015). While other concessionary bundles for the small business, to be specific the CGT and the GST were viewed as tried and true with this goal.
In spite of the announcement made by the federal government, the writing that assesses the concession of small business present the contention they neglect to fulfil the criteria of good policy of taxation. In the expressions of the cases for contention depends on the conceivable increment in many-sided quality and cost of compliance inside the regime. For example, regarding the primary claim of enhanced straightforwardness, it is clarified that the choice of going into the concessionary regimes raises the many-sided quality that requires a top to bottom customized appraisal, in this manner signifying the layers of current troublesome run the show (Gitman et al., 2015). The appraisal was seen as tedious and conceivably costly, contingent on the conditions of whether any expert guidance is looked for. The baffling clarification of the suitability criteria is confirm by the prerequisite of ATO translation in the accompanying decision of taxation intensified the subject.
The lessened cost of compliance is another advantage of the tax concession regime that has generally gone under the examination. The organization of streamlined taxation system was seen in 2001 as the insightful endeavour made by the federal government to address the issue developing cost of tax compliance that was looked by the small business and furthermore offered certain chances of respite (Kennedy, 2015).
There are sure researchers that goes to the degree of evaluating the view of tax concession. As the above talked about issue of tax compliance costs, it is clear the small business faces the costs of agreeing to the various taxation laws and directions. It is uncovered that the costs of tax compliance are exceptionally viewed as the backward in character, which implies that small business, bear a more prominent uneven offer of tax compliance costs in contrast with other huge organizations. Proof by Simpson propose that tax compliance costs that is looked by the small business of Australia with a yearly turnover of $100,000 every year was presumably 25 times more prominent than per $1,000 of turnover in contrast with the tax compliance cost of organizations that have a yearly turnover of $10 million (Barros et al., 2016).
It was found that there is distinction in cost of compliance between the small, medium and extensive organizations in Australia was substantial with enormous business have negative cost of compliance following the balance of bookkeeping tax. Then again medium business caused cost of compliance around 0.01% of their whole turnover while the small business had the compliance cost of roughly 2.5% of the entire turnover. In context of the taxpayer’s perspective on cost of compliance had end up being poorer (Crossingham and Hubbard, 2016). The specialists encourages gives an end that the taxpayers were not educated or neglected to comprehend the concessions that eventually added to their view of unpredictability towards tax concession.
Reformation and further amendments of CGT concession:
The well-made tax concession regimes and subsidies are in the direction of helping the small business with the challenges faced by them. The small business in Australia is presently struggling with fundamental changes to the traditional method of doing business. The pressure is mounting for the businesses to go digital and the way in which they comply with the obligations related to taxation and other regulations.
Designing the system of taxa for the small business sector offer a substantial challenge in striking a balance between the board and the competing principles of simplicity, equality and efficiency. Ultimately, the purpose of the reformation is to strive for a system of taxation that better permits the business owners in getting on with doing the business (Stewart and Thomas, 2016). This represents that the system of taxation should be responsive to the unique challenges that is faced by the small business by considering their requirements and needs. The current amendments involves reformation of principles to assess the present and future regimes of tax concessions for the small business by identifying the opportunities for enhancement.
Reformations can be made by “designing the concession with regard to small business lifecycle”. Small business usually moves through the successive stages begging from start up to period of growth, maturity and ultimately to the exit stages when the proprietors would either sell the business or wind up the operations. Accordingly, the principle of business lifecycle offers a valuable benchmark to assess the present regimes of tax concessions and by recognizing the opportunities for enhancement (Maroun et al., 2014). Having a content package of concession would provide the small business with meaningful assistance through the course of business lifecycle.
Reformations in the “tax concession ought to be made to enable cash to flow for small business”. Cash flow is viewed as the essential worry for a few small businesses, particularly when the business is in the basic period of life cycle. Small business frequently faces the test of dealing with the cash flow and consistently mirrors the inadequate proficiency or limited access to important devices or skill. There is extension to supplement the present regimes of concession through specific alleviation that is intended to offer focused on measure of cash flow help in under particular brief circumstances.
The concession ought to be with the end goal that it “diminish the weight of compliance for the small business”. The tax system of Australia is troublesome and loads the small business with higher cost of compliance. As apparent, the cost engaged with consenting to the tax commitments is not just estimated in dollars. Small business proprietors may endure substantial measure of non-money related costs out of pressure and loss of time. In this manner, facilitating the cost of compliance load for the small business is essential advance during the time spent outlining the tax concession (Maples and Karlinsky, 2014).
The most fundamental target of the tax system is to ensure that the business that desire to grow and enhance are urged to do as such. Changes to the present regimes of “tax concession ought to be made to empower development and advancement”. The system of taxation ought to be outlined in such a way, to the point that it wipes out the disincentives for making interest in both the physical capital and mechanical development. It must mirror the essentialness of human capital by helping the new business in taking up the representatives and business that are built up to grow their workforce (Brandon, 2015).
The tax concession ought to be planned in such a way, to the point that it points in decreasing the motivating force for complex organizing. It is prescribed that income created through better focusing on concessions ought to be redeployed in a way that would offer more important help to small business. This would likewise ensure that the measures does not builds the multifaceted nature or bends that not reliable with the more extensive policy targets.
Conclusion:
The writing draws a decisive proof that there are a few components to consider while rebuilding the business ownerships. The investigation in the wake of considering every one of the elements expresses that rebuilding of CGT concession for small is right now the best result. The discoveries from the research recommend that tax concession for small business element is beneficial. In as opposed to the underlying policy goal of the control, the purpose behind receiving the small business concession was to offer the chance of lessening the taxpayer’s liability to tax.
The tax concession for small business element has neglected to accomplish the principles of effortlessness. It did not successfully disentangle the system of taxation for the small business. The SBE concession even neglected to lessen the tax compliance cost for the taxpayers. Observational discoveries has recommend that tax concession for small business has neglected to accomplish the coveted outcome and have expanded the cost of tax compliance for small business substance. The present policy goals for small business concession expects reformations to accomplish their essential destinations.
Reference
Avi-Yonah, R.S., 2015. Advanced introduction to international tax law. Edward Elgar Publishing.
Bankman, J., Shaviro, D.N., Stark, K.J. and Kleinbard, E.D., 2017. Federal Income Taxation. Wolters Kluwer Law & Business.
Barros, C., Teo, E.J. and Hinchliffe, S., 2016. Clash of the deeming provisions: Pre-CGT concessions, tax consolidation and policy in the federal court. Austl. Tax F., 31, p.509.
Becker, J., Reimer, E. and Rust, A., 2015. Klaus Vogel on Double Taxation Conventions. Kluwer Law International.
Brandon, G., 2015. Mid market focus: Dividend access shares-revisited. Taxation in Australia, 50(3), p.125.
Chung, E., 2016. Tax tips on selling your real estate agency business. REIQ Journal, (Feb 2016), p.34.
Crossingham, D. and Hubbard, K., 2016. Arbitrage strategies-remuneration of business owners. Taxation in Australia, 50(10), p.603.
Evans, C. and Krever, R., 2017. Taxing Capital Gains: A Comparative Analysis and Lessons for New Zealand.
Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S. and Vaillancourt, F., 2014. Small business and tax compliance costs: A cross-country study of managerial benefits and tax concessions. eJournal of Tax Research, 12(2), p.453.
Festa, D., 2018. CGT amendments: Unnecessary complications for small business. Taxation in Australia, 53(1), p.18.
Freebairn, J., 2016. Design alternatives for an Australian allowance for corporate equity. Austl. Tax F., 31, p.555.
Freudenberg, B., Chardon, T., Brimble, M. and Belle Isle, M., 2017. Tax literacy of Australian small businesses.
Geljic, S., Koustas, H. and Burke, D., 2016. Small business restructure roll-over. Taxation in Australia, 50(7), p.404.
Gitman, L.J., Juchau, R. and Flanagan, J., 2015. Principles of managerial finance. Pearson Higher Education AU.
James, S., Sawyer, A. and Wallschutzky, I., 2015. Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom. eJournal of Tax Research, 13(1).
Kennedy, P.K.F., 2015. Member profile: Nicole Peterson. Taxation in Australia, 50(6), p.310.
Lang, M., Pistone, P., Schuch, J., & Staringer, C. (Eds.). (2018). Introduction to European tax law on direct taxation. Linde Verlag GmbH.
Lignier, P., Evans, C. and Tran-Nam, B., 2014. Tangled up in tape: The continuing tax compliance plight of the small and medium enterprise business sector. Austl. Tax F., 29, p.217.
Ma, D., 2015. Small business tax compliance burden: what can be done to level the playing field.
Maples, A. and Karlinsky, S., 2014. The United States capital gains tax regime and the proposed New Zealand CGT: Through Adam Smith’s lens. Journal of Australian Taxation, 16(2), p.156.
Maroun, W., Turner, M. and Coldwell, D., 2014. Capital gains tax in South Africa: Perceptions of fairness?. South African Journal of Economic and Management Sciences, 17(2), pp.124-139.
Rahim, A., 2015. A comparative study of South African small business corporation tax and turnover tax (Doctoral dissertation).
Richardson, G., Taylor, G. and Lanis, R., 2015. The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia. Economic Modelling, 44, pp.44-53.
Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Procedia-Social and Behavioral Sciences, 109, 1069-1075.
Sadiq, K. and Marsden, S., 2014. The small business CGT concessions: Evidence from the perspective of the tax practitioner. Revenue Law Journal, 24(1), p.1.
Sanderson, J., 2015. CGT small business concessions and superannuation. SMSF Guide: Current Issues and Strategies for the Self-Managed Superannuation Funds Adviser, p.183.
Stewart, M. and Thomas, S., 2016. Entrepreneurship and Income Tax: What was the Past Like–and Travelling into the Future.
Trad, B. and Freudenberg, B., 2017. All Things Being Equal: Small Business Structure Choice. J. Australasian Tax Tchrs. Ass’n, 12, p.136.
Tran?Nam, B., Evans, C., Krever, R. and Lignier, P., 2016. Managing tax complexity: the state of play after Henry. Economic Papers: A journal of applied economics and policy, 35(4), pp.347-358.
Wilkins, R., 2015. Measuring income inequality in Australia. Australian Economic Review, 48(1), pp.93-102.
Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016. Australian Taxation Law 2016. OUP Catalogue.
Yuan, H., 2017. Review of structures for SMEs. Taxation in Australia, 52(6), p.302.
Essay Writing Service Features
Our Experience
No matter how complex your assignment is, we can find the right professional for your specific task. Contact Essay is an essay writing company that hires only the smartest minds to help you with your projects. Our expertise allows us to provide students with high-quality academic writing, editing & proofreading services.
Free Features
Free revision policy
$10Free bibliography & reference
$8Free title page
$8Free formatting
$8How Our Essay Writing Service Works
First, you will need to complete an order form. It's not difficult but, in case there is anything you find not to be clear, you may always call us so that we can guide you through it. On the order form, you will need to include some basic information concerning your order: subject, topic, number of pages, etc. We also encourage our clients to upload any relevant information or sources that will help.
Complete the order form
Once we have all the information and instructions that we need, we select the most suitable writer for your assignment. While everything seems to be clear, the writer, who has complete knowledge of the subject, may need clarification from you. It is at that point that you would receive a call or email from us.
Writer’s assignment
As soon as the writer has finished, it will be delivered both to the website and to your email address so that you will not miss it. If your deadline is close at hand, we will place a call to you to make sure that you receive the paper on time.
Completing the order and download