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The taxable income of a superannuation fund is the fund's assessable income less allowable deductions. Assessable income includes concessional (i.e., taxable) contributions received, net investment income and discounted capital gains. It does not include exempt income and undeducted contributions.
The amounts included as income, expenses, and other deductions vary by country or system. Many systems provide that some types of income are not taxable (sometimes called non-assessable income) and some expenditures not deductible in computing taxable income. [3] Some systems base tax on taxable income of the current period, and some on prior ...
There are three main types of assessable income for individual taxpayers: personal earnings (such as salary and wages), business income and capital gains. Taxable income of individuals is taxed at progressive rates from 0 to 45%, plus a Medicare levy of 2%, while income derived by companies is taxed at either 30% or 25% depending on annual ...
Web accessibility, or eAccessibility, [1] is the inclusive practice of ensuring there are no barriers that prevent interaction with, or access to, websites on the World Wide Web by people with physical disabilities, situational disabilities, and socio-economic restrictions on bandwidth and speed.
Computer accessibility refers to the accessibility of a computer system to all people, regardless of disability type or severity of impairment. The term accessibility is most often used in reference to specialized hardware or software, or a combination of both, designed to enable the use of a computer by a person with a disability or impairment.
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The definition of plant and machinery does not include any implement, utensil and article. Instead, they can be fully deductible for profits tax purpose on replacement basis (i.e. the initial purchase of which is not deductible) [17] [18] For assets purchased during that year of assessment, an initial allowance of 60% will be granted.
Take a look at every state ranked by how much each parent is going to spend on each kid this holiday season.