Tax offset for unincorporated small businesses
The Small Business Income Tax Offset cuts tax on business income by up to $1,000 a year.
Who can apply
Sole traders and people with a share of small business income from a partnership or trust that meets the turnover test. The ATO calculates it from your tax return.
- Provider
- Australian Government
- Level
- Australian Government
- Funding
- Tax offsets of up to $1000 per year.
- Status
- Open
- Opens
- Not stated
- Closes
- Not stated
- Region
- Australia-wide
- Industries
- Any industry
- Last checked
- 21 Oct 2026
Read the official page How to apply (official)
This is an independent plain-English summary, not official advice. Dates, amounts and eligibility can change. Check the official source and guidelines before you apply.