Item 52 - Small business boost (trust return) 2023

The boost provides a temporary 20% bonus deduction to small businesses for expenditure on eligible external training courses provided to employees by eligible registered training providers in Australia.

Check the eligibility and what you can claim on the ATO's website: Small business skills and training boost

The boost provides a temporary bonus deduction to small businesses for eligible expenditure incurred on expenses and depreciating assets for the purposes of their digital operations or digitising their operations.

Check the eligibility and what you can claim on the ATO's website: Small business technology investment boost