财务管控核心策略解析.pptVIP

会计学1财务管理第二章课件第一页，共28页。第1页

AnintroductiontoinetaxationTypeoftaxpayersIndividualsEmployees,self-employedpersonsrunningtheirownbusinesses,andmemberofapartnership.CompaniesFiduciaries(信托(xìntuō)）第2页/共28页第二页，共28页。第2页

AnintroductiontoinetaxationComputingtaxableineAssessableine(应税收入(shōurù)）ForAustralianresidenttaxpayersForbusinessfirmsAllowabledeductions（可扣除项目）Examples第3页/共28页第三页，共28页。第3页

Example2.1calculationoftaxableine:IndividualJanePiperhasbeenworkingasanapprenticeplumberforJSPlumbing.Forthefinancialyearjustendedon30Juneshereceivedgros