The Council of Small Business Organisations Australia (COSBOA) wants a proposed tax reform rewritten so it doesn’t leave most small businesses out in the cold. In a supplementary submission to the Senate Economics Committee, COSBOA backed the general aim of the Treasury Laws Amendment (Tax Reform No. Our concern is that the benefits should be available to all small businesses, regardless of how they are legally structured.” Plenty of small operators assume “small business” and “company” are basically the same thing. Tax settings should reflect the diversity of Australia’s small business sector, rather than favouring one business structure over another.”