Item 52 - Small business boost (trust return)

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

Small businesses (with an aggregated annual turnover of <$50 million) can get access to a bonus deduction equal to 20% of the cost of eligible assets or improvements to existing assets that support electrification or more efficient energy use.

Check the eligibility and what you can claim on the ATO's website: Small business energy incentive