Taxation

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Summary of International Accounting Standard 12 (IAS 12) - Income Taxes IAS 12, Income Taxes, provides guidelines for accounting for income taxes in financial statements. It sets out the recognition, measurement, presentation, and disclosure requirements for income taxes. This summary aims to provide a concise overview of IAS 12, highlighting key concepts, disclosure requirements, and relevant references.

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Assignment Solutions for TAX2601 Assignment 1 and 2 SEMESTER 1&2 2021

Well structured and presented summaries for the first few chapters of Income tax. It includes the relevant case law and explanation applicable the matching section (eg. Gross income). It includes the format of and individual question and company. It includes, gross income, exemptions, assessed losses, deductions, donations, recoupment and allowances and special deductions. It has the relevant sections in the income tax legislation. It also has examples explaining the more complex concepts.

Comprehensive summaries available which explains the basics and more in depth concepts of CGT. It includes examples and section references to the applicable tax. It also states which sections to focus in depth in.