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17. Income tax: sole traders and partnerships
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This chapter considers the taxation of income earned from a trade or profession. It covers the basic system of taxation; taxable profits for business; the basis of assessment; losses under the income tax system; and income tax liability of partnerships.
Title: 17. Income tax: sole traders and partnerships
Description:
This chapter considers the taxation of income earned from a trade or profession.
It covers the basic system of taxation; taxable profits for business; the basis of assessment; losses under the income tax system; and income tax liability of partnerships.
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