Is LTR 93% undervaluation possible recipe for a TO?, page-140

Every Q, like thousands of other small business owners, in my BAS, I am asked to prepay tax on earnings I have as yet not generated. So, different from a capital gains where there has been a pan actual gain, even if not realised, small business may or may not make this money in the future but we have to pay the tax. We can vary it but if we do, by too much and we have a better than anticipated year, we can be fined. So yes, in our tax system millions of smaller business owners pay tax on income they have not even and may never, generate, you’re welcome.