科技进玉步策略.pptVIP

The Australian Tax System;The Taxation Equations;Gross income = All income (from any source) ;Therefore (because of s 6-15)Assessable Income =;Ordinary and Statutory Income;Therefore:;Income on Ordinary Concepts;Section 6(1) ITAA 1936 ;Statutory Income ;“Derivation” of Income ;Taxable Income = ;Deductions ;Question:Give an example of the difference between “assessable income” and “taxable income” in the context of: a. Wage and salary income;b.??Interest income;c.??Rental income;d. Business income. ;Question:Are the following receipts “income” – and, if so, are they income from person