Australians can claim RATs when they do their tax, and businesses will be excused from the fringe benefits tax as the tests emerge as a key battleground ahead of the federal election.
Accounting groups are urging small businesses to lodge overdue tax returns, after the tax office revealed it has started chasing debts in NSW, Victoria and the ACT.
A committee has recommended the federal government introduce a taxpayer bill of rights, giving small businesses better legal protections when they engage with the tax office.
Labor has released costings for its family trust tax, outlining its plan to crack down on misuse, although there is concern small business will be caught in the crossfire.