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TAX2601 SUMMARY STUDY NOTES FOE EXAM PREP WITH REVISION QUESTIONS (2022)
- Exam (elaborations) • 81 pages • 2022
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- $4.50
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TAX2601 SUMMARY 
STUDY NOTES FOE 
EXAM PREP WITH 
REVISION 
QUESTIONS (2022) The taxable income assessed by the Commissioner, for the‖ latest preceding year of assessment‖ 
less— 
 taxable capital gain included in terms of section 26A 
2. The ―Latest preceding year of assessment‖ is deemed to be: 
 the assessment relating to preceding year of assessment 
 where a notice issued by the Commissioner of such an assessment is more than 14 days before the 
date on which the current ...
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