Modules
Tax Fundamentals – Assessable Income
$198.00 AUD Inc. GST
Upon completion of this training, participants should be able to understand:
- the components of assessable income, including the difference between ordinary, statutory, exempt and non-assessable non-exempt income;
- criteria for determining whether a receipt is income or capital;
- the time at which income is derived;
- income assessable to residents and non-residents; and
- the source of income.
Category: Modules