布兰登作为牙科幸福和全职工作回报收到2014年工资收入。这些支付的收入自然是因为纳税人能够全职工作和接受全职薪水。这个收入的纳税人的支架80001 – 180000美元,因此所得税是17547美元+ 30 c为每个1美元超过80000美元。纳税人也会兼职收入来自西北大学助理教授在大学通过帮助老师。纳税人被完成兼职收入以及10000美元的小册子。但不幸的是,小册子没有按时完成,所以在这本书的权利还给教授,纳税人收到5000美元。这个收入将不会被视为一个普通收入的概念。这些其他的支付都是收入的性质。“替代”的兼职收入纳税人可能收到的工资。这些都是付的工资报酬,这些都是在尊重任何收件人的就业。此外,一些收入支付的教授和纳税人之间的协议。
Brendan as works full -time for dental happiness and in return receives a salary for the income year 2014. These payments were of an income nature because the taxpayer was able to work fulltime and receive fulltime salary. This income of the taxpayer is in the bracket of $80,001 – $180,000 and therefore the income tax is $17,547+30c for each $1 over $80,000. The taxpayer also gets income from part-time work from North West University as assistant to the professor by helping in the university as teacher. The taxpayer gets part-time income as well as $10,000 by completing the part of the booklet. But unfortunately the booklet was not completed on time and so in return rights of the book to the professor, the tax payer receives $5,000 as well. This income will not be considered as one of the income on ordinary concepts. These other payments were all of an income nature. The part time incomes were of the ‘substitute’ for wages that the taxpayer would otherwise have received. These all were paid as salary or remuneration, and these all were paid in respect to any employment of the recipient. Also, some of the incomes were paid as agreement in between the professor and the taxpayer.