Page 3 - F6 Slide - Taxation - Lecture Day 2

Specific Inclusions

• Annuities

• Alimony

• Services

• Restraint of trade

• Services Compensation for loss of office.

• Services commutation of amounts due

• Lease premiums

• Compensation for imparting knowledge and information

• Leasehold improvements

• Fringe benefits

• Proceeds from the disposal of certain assets.

• Dividends

• Recoupments

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