Acc3004h - Study guides, Study notes & Summaries

A summary of all you need to know about the capital allowances covered in taxation 2. Definitions are included alone with section numbers so that you can easily use your handbook with the notes. Important reminders are included in the notes as NB to help ensure that you won't make silly common mistakes in tests and exams.

A clear summery of individuals with regards to cash and non cash benefits with main focus on fringe benefits at a taxation 2 level. The summary is colour coded showing the clear theory for the 7th schedule (Fringe benefits) with the taxable benefit, no value rule and valuation rule. As well as the necessary sections for notes to be used alongside the handbook while studying.

A summary of all you need to know for donations tax and estate duty at a tax 2 level. All the sections are clearly stated so that notes can be used alongside the handbook.

An in-depth summary of employees tax i.e. tax withheld by employers on the employees behalf, at a taxation 2 level. The sections are included so that notes can be used alongside the handbook during studying. The layout is specific to help one remember the specific employees tax needs to be calculated as well as includes the calculation process for annual amounts, labour broker and personal service provider.

Summary of value added tax, including output, input, deemed supplies and specific transactions

A summary of all new content for Capital gains tax covered in taxation 2. For the introduction/ basics of Capital gains tax look at Taxation 1 notes. All the necessary section and paragraph numbers are clearly stated so that notes can easily be used alongside the textbook.

All you need to know about VAT for tax 2 (final year undergrad level). It is a summary with added notes and a few examples to help you remember important rules as tax legislation can be very hard to understand. All definitions are also provided next to the summaries of their relevant sections. This document covers deemed supplies (Instalment Credit Agreement and Rental Agreement, Transfers to independent foreign branches and part supplies). Along with connected persons, commercial accommodati...

This document covers the basics of VAT and has the beginning of some deemed supplies (Indemnity payments, excess consideration, ceasing to be a vendor and the beginning of Instalment Credit Agreement and Rental Agreements). These notes are suitable to those that are completing their final year and have tax as a course.

A summary on CGT and disposal of capital assets.

A summery of all you need to know for lessee's and/or lessor's with regards to taxation 2. There are references to the handbook so that the notes can be learnt alongside the handbook. Colour coding has been used to distinguish the lessee and the lessor as different sections refer to each.