General manager Tony Greco said sole traders, partners in a partnership, and independent contractors were currently excluded from accessing the skills and training boosts and this should change.
As drafted, the legislation makes the bonus deduction only available for spending on external training for the employees of small businesses.
“This condition discriminates against sole traders and individual partners in a partnership, and independent contractors who spend money upskilling themselves and precludes them from being able to claim the bonus deduction,” said Mr Greco.
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