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【正文】 received for being the firm’s ‘Top Salesman’。 l. ‘key money’ paid to a landlord for a lease. Ine General Law Principles 1. It must “e in” to the taxpayer (Cooke Sherden). 2. It must be money or something readily convertible to money. 3. Not everything which es in is necessarily ine: a. Capital receipts b. Windfall gains (the “Normal Proceeds” of personal exertion, property or business are ine Windfall Gains are not. ) c. “Mutual payments”. 4. It must be received by the taxpayer as ine。 and c. Section 21A (though note s 23L(2)). Not Everything That Comes In is Necessarily Ine a. Capital receipts。 5. If the taxpayer “expects” the payment (eg as a moral right), it is more likely to be ine。 and ? Recurrence. Ine Substitution and Compensation Payments 1. Ine substitution payments (key money instead of rent, signon fees instead of salary) are regarded as ine。 c. Under s 265 – Fines and penalties。 d. tips received by a waitress。 b. the receipt is wholly taxable because it es from sources outside the club。 something received for services rendered probably is。 and b. s 21 (which deems a money equivalent)。 h. a pension。 c. Rental ine。 ? Ine from property。CO5120 Taxation Law Module 2 Derivation of Taxable Ine Module Objectives 1. Apply concepts of ordinary and statutory ine. 2. Understand the concept of “derivation” of ine. 3. Understand the general law principles for determining ine – and their statutory modifications. 4. Understand the differences between ine, capital receipts, windfall gains and mutual payments. 5. Understand the rules governing noncash receipts. 6. Understand the rules governing ine substitution and pensation payments. 7. Understand the tax effect of receipts from illegal activity. The Australian Tax System Three Critical Questions: ? Who do we tax? ? What do we tax? ? How much do we tax? The Taxation Equations Assessable Ine = Gross ine – (Exempt ine + Nonassessable nonexempt ine) (see s 61). Taxable Ine = Assessable ine Deductions (see s 415). Tax Payable = (Taxable ine x Rate) Tax Offsets (see s 410(3)). Gross ine = All
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