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Small Business Day 26 October 2019

important issues

We have some important issues that face small businesses. 

When a small business does well, they invest, take risks, employ more people, pay more tax - by supporting a better environment for small business - everyone wins. 


  • Small businesses don’t have the same resources available as big business, yet are faced with the same level of regulation and compliance obligations. Business owners are forced to wear any number of hats; an expert in occupational health and safety, industrial relations, privacy and information integrity, building codes, the list goes on. When businesses grow, so does their prospect of becoming so tied up in red tape that less and less attention and energy can be spent by owners and managers on doing what they do best: getting on with business.
  • What you can do: Head to and share your stories of red tape and over-regulation, so we can share with governments just how impactful bad legislation can be on business.
  • Red tape costs Australian businesses and the economy $250 billion a year; regulation isn’t always just the rules, its how they are enforced; red tape reform would enable businesses get on with business.

Tax Reform

  • Australia’s tax system is complex. Small businesses pay all manner of taxes, including income tax, fringe benefits tax, capital gains tax, stamp duties and land tax. Taxes limit the ability of businesses to use their own success and profits to grow and create more jobs. But the most burdensome of these for small business is payroll tax. Payroll tax is a tax on jobs, payable by businesses that are growing and creating employment opportunities. In Western Australia, the payroll tax net has been cast ever wider over the past decade, to the point where businesses with as few as four employees can be liable for the tax.
  • What you can do: Download the Federal Government’s Tax Reform Discussion Paper and make a submission, or get in touch with your representative group to hear what they think should be done to fix tax in this country
  • Businesses spend almost $40 billion per year in compliance and administration activities relating to tax; The Henry Tax Review found 90 per cent of tax revenue in Australia is raised by 10 taxes, with the other 10 per cent raised by 115 other, nuisance taxes; in Western Australia, the average business can now employ just 11 staff before becoming liable for payroll tax. A decade ago it was 23.

Industrial Relations

  • Small business employs almost half of the workforce in Western Australia. Industrial relations rules and regulations are becoming increasingly complex and inflexible, making it harder for small businesses to employ people. A key issue is high levels of penalty rates payable for work done over weekends and outside of standard business hours. This means for many businesses, choosing to open when penalty rates apply is a major gamble, and many decide to close their doors. This means there are less shops open for you to enjoy a lunch or cup of coffee, and less vibrancy in your community
  • What you can do: Be part of ACCI’s Penalty Rates campaign, by heading to
  • Small business employs 48 per cent of all workers nationally; a recent CCI survey found 40 per cent of small businesses chose to close their doors when penalty rates applied; businesses are forced to pay staff up to 250 per cent of normal wages when penalty rates apply.


Important Issues courtesy the Chamber of Commerce and Industry Western Australia

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