For sole traders SBE amount can be adjusted when you enable SBE indicator on "business income & expenses" page.
Please mark small business entity indicator as "YES"
You can use the Small business income tax offset calculator provided by the Australian Taxation Office (ATO). This tool helps you calculate the amounts to enter for the small business income tax offset section in your tax return.
Note: As per the ATO - You can only claim the offset for income derived by a partnership or trust, carrying on its own business activities, in which you're a partner or beneficiary. You can't claim the offset for business income derived by another partnership or trust you aren't a partner or beneficiary in. Learn more
Illustration:
ABC Trust is fixed unit trust (no distribution) and is an SBE it ONLY distributes to Trust DEF
DEF Trust is sole beneificary/ holds all the units of ABC Trust, so it receives SBE income (base on the ATO, it cannot then distribute SBE)
DEF Trust has family as beneficiary, in which form will not distribute a trust income.
distribution is not visible
Related Guide: