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 Taxation Law and Practice A — LAWS19033

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Question 1 10 Marks Briefly explain the extent, if any, to which each of the following receipts would be assessable income, exempt income, non-assessable non-exempt income or a capital gain of an Australian resident taxpayer if derived in the current year of income: In your answers, refer as appropriate to the ITAA 1936, ITAA 1997, Tax Rulings and/or case law. Required: (a) An amount of $100 received from the local tennis club in recognition of your assistance with their club accounts. (2 marks) ...

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