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Capital Gain Tax
Essay specific features
Written by:
Brian B
Date added:
July 28, 2015
Level:
University
Grade:
A
No of pages / words:
2 / 461
Was viewed:
2833 times
Rating of current essay:
Essay content:
of Statutory income: p196
Sale of certain property – ss26(a), 25A and 26AAA & S15-15
Retirement payments – s26(d)
Employee benefits- S26(e)
Royalties- s26(f) & S15-20
Gain on Securities- S26BB
Convertibility ($)
Tennant v Smith (rent free accommodation) & Commr of Taxation & Cooke & Sherden (free holiday for successful operator)
- Income is what comes in, NOT what is saved from going out...
displayed 300 characters
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of Statutory income: p196
Sale of certain property – ss26(a), 25A and 26AAA & S15-15
Retirement payments – s26(d)
Employee benefits- S26(e)
Royalties- s26(f) & S15-20
Gain on Securities- S26BB
Convertibility ($)
Tennant v Smith (rent free accommodation) & Commr of Taxation & Cooke & Sherden (free holiday for successful operator)
- Income is what comes in, NOT what is saved from going out...
displayed 300 characters
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