Course Topics:
- Principles of Assessable Income
- Ordinary v Statutory Income
- Different Rules for Ordinary and Statutory Income
- Ordinary Income
- Characteristics of Income
- Compensation
- Carrying on a Business
- Statutory Income
- Guide to Statutory Income
- Legislation - Statutory Income
- Non-Cash Benefits
- Exempt and Non-Assessable Non-Exempt (NANE) Income
- Selecting the Income Year
- Derivation
- Double Taxation Agreements
- Withholding Tax Regime
- Transfer Pricing
- Trading Stock
- Personal Services Income - Part 2
- Royalties
- Specific Income
Estimated Time: 2 hours 45 minutes
- Teacher: Yvonne Candelaria