这里的问题是实体是否扣除。因为这个纳税人没有实体,因此而不能申请免税。在8.1节明确提到,所有纳税人的应税收入已经是1979年根据所得税评估法。纳税人是一个员工,但还持有公司和他的妻子作为股东应纳税。在这些实体税收,费用可以添加对所得税的效益评估。这将导致增加资本收益只有最后但在实体活动。有绝对的实体的连接费用,这些费用与获得或产生收入。下一节70 – 10,股票在任何实体或公司或业务是应纳税。因此,在这种情况下,纳税人应缴纳所得税评估下的税收法案1979。实体支出的目的之一是让商业活动,因此所有的这些费用都计入应税收入的性质。
The question here is whether the entities are deductible or not. Since, this taxpayer has no entities and therefore cannot apply for the tax deductions. Under section 8.1 it is clearly mentioned that all incomes are assessable of the taxpayer already are under the income tax assessment act 1979. The taxpayer is an employee but also holds a company with his wife as shareholder so is liable to pay taxes. In these entities taxes, the expenses can be added as the benefits to the income tax assessment. This will lead to rise in the capital gain finally but under the entities activities only. The entities have definitely a connection to the expenses, and these expenses have the connection with the gaining or producing income. Under section s 70-10, the shares in any entities or company or business are taxable. Therefore, in this case the taxpayer is liable to pay the taxes under the income tax assessment act 1979. One of the purposes of the entities expenditure is to have business activities and therefore all these expenses are counted as taxable nature income.