Page 15 - P6 Slide - Taxation - Lecture Day 1
P. 15

Scope






     • Gross income definition excl. receipts of a capital nature




                                                                                                                 Date CGT was
                                                                                                                   introduced

                                                           Disposal                                   Disposals on/after



                                                                                                           1 Oct 2001

           Revenue                                                                                            Capital









         Incl. in taxable                                                                              Incl. % in taxable


                 income                                                                                          income





                                                                                                            th
                                                                                                         8 Schedule of
        Income Tax Act
                                                                                                         Income Tax Act
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