Small enterprises are spending an average of almost 500 hours or

A$28,000 annually meeting their obligations. And new research from the

Australian School of Business shows it’s the smallest that are the

hardest hit. Even supposedly simplified systems add complexity for

smaller operators. With small enterprises representing 96% of the

business sector, their struggles are ripe for further consideration by

the federal government. Researcher Chris Evans advocates a

less-cluttered tax system that eliminates many current concessions,

offsets and rebates. Without this, he warns the black market economy may

grow.