Medium to large business

We use the Australian Tax Office definition:  

You are a medium to large business if you are a sole trader, partnership, company or trust that: 

• operates a business for all or part of the Australian financial year (1 July to 30 June), and 
• has an aggregated turnover of more than $10 million 

Your aggregated turnover is your annual turnover (all ordinary income you earned in the ordinary course of running a business for the financial year) plus the annual turnover of any entities you are connected with or that are your affiliates.