Assisting the vocational development of small business workers and operatives has long been identified as problematic for vocational education and training (VET) systems. Small business reluctance to participate in structured training to the same degree as larger enterprises is well acknowledged and represents both social and economic disadvantage to small business workers (Gibb 1998). However, small businesses often claim that existing VET provisions are inappropriate, ill focussed and inaccessible. Small business operators suggest that small businesses are not small big businesses. Hence, their needs are different from those catered to in national modularised VET courses. Also, the size and distribution of small businesses does not align well with the marketised provision of VET courses where economies of scale are favoured. There seems to be a misalignment between provision and need. This paper examines how the learning of new practices for small business occur through support that constitutes localised learning spaces. Using an analysis of how small businesses learnt to implement a nationally-legislated goods and service tax (Billett, Ehrich & Hernon-Tinning 2002), this paper identifies and elaborates the essential role played by localised support in developing an understanding of the taxation system, its implementation and the monitoring and refinement of small business operators' and workers' capacity to enact it independently. The investigation comprised, firstly, developing 30 case studies of small businesses, of different sizes and focuses of activities, learnt to implement and enact goods and service tax. From the case studies, a tentative model of small business learning was generated. This model was then appraised by a further 15 small businesses who were asked to evaluate its capacity to explain other instances of learning new practices in their small businesses. The data in both phases of the investigation illuminated the relations among the workplace, local communities and local affiliations in the learning and extension of knowledge for work. It was found that local support provided by other small business operators, other local affiliations (e.g. friends, family and acquaintances) that provided trusted and pertinent advice, experts and, importantly their understanding of the particular small businesses' requirements and readiness were central to how the learning for this innovation proceeded towards the goal of independence with the use of this practice. However, much of the support provided to the small businesses would not be recognised as orthodox pedagogic practices, suggesting the need to extend conceptions of pedagogic practices. In taking up this challenge, the paper attempts to theorise a view of learning spaces that are not bounded by either practices in educational institutions or workplaces, but are constituted by localised communities in ways that assist learning premised on shared concerns, spaces and practices. These learning spaces are held to reflect complex relations and practices that are remote from those enacted deliberately for learning, such as in educational institutions and workplaces. Nevertheless, the potential of the spaces suggests the worth of some re-consideration of how learning arrangements for work and working lives might be considered. The procedural concerns extend to how these learning spaces can best be enacted to assist and enrich the learning in workplaces, both small and large. Moreover, there is identified a need to extend the conceptions and practices of vocational education beyond those that are privileged by the institutional requirements of vocational colleges, schools and universities. Instead, consideration of learning processes that reflect requirements beyond these institutions needs to be brought center stage.