1) Product: Shoes The raw material is plastic, then transformed into stylish shoes and sandals, that can be used day or night, for work or party time, each shoe has its own style and message to pass on. 2) Target Market: Age: 15 – 35 Gender: Female Income: 20.000 per year and above Marital Status: Any Sexual Orientation: Any Occupation: Student, worker, stay at home mum
Words: 712 - Pages: 3
Table of Contents Chapter 1 Taxation overview---------------------------------------------------------------- 1 2 General principles ---------------------------------------------------------------- 8 3 Specific principles on gross income------------------------------------------- 12 4 Pension receipts and payments------------------------------------------------- 22 5 Double Taxation------------------------------------------------------------------ 29 6 General
Words: 73195 - Pages: 293
CHAPTER 6 – RRSP & OTHER SAVINGS PLANS Why a limit? * Each individual is only entitled to save a specified amount in a registered retirement savings plan * Through pension adjustment (PA), those who participate in employer sponsored plan are limited in how much they can give to RRSP * Limit is based upon earned income in prior year * RRSP contribution limit is cumulative....any amounts not used can be carried forward; therefore, all Canadian taxpayers should try to accumulate
Words: 2626 - Pages: 11
In this edition: YEAR-END TAX PLANNING 2014 YEAR-END TAX PLANNING ……...................... 1 2014 REMUNERATION .......... 2 YEAR-END TAX PLANNING December 31, 2014 is fast approaching… see below for a list of tax planning considerations. Please contact us for further details or to discuss whether these may apply to your tax situation. SOME 2014 YEAR-END TAX PLANNING TIPS INCLUDE: Certain expenditures made by individuals by December 31, 2014 will be eligible for 2014 tax deductions
Words: 1355 - Pages: 6
Establish the payroll system Submission details Candidate’s name | | Phone no. | | Assessor’s name | | Phone no. | | Assessment site | | Assessment date/s | | Time/s | | The assessment task is due on the date specified by your assessor. Any variations to this arrangement must be approved in writing by your assessor. Submit this document with any required evidence attached. See specifications below for details. Performance objective The candidate will demonstrate the ability to
Words: 2692 - Pages: 11
y2. The Superannuation System in Australia Superannuation has been used in Australia as a policy instrument to increase retirement incomes and reduce reliance on the age pension (which is provided by the government). Tax concessions have existed for superannuation since 1914.1 Until the 1980s, interest and capital gains on superannuation funds were not taxed. However, the extent of tax concessions has since been reduced. In 1986 compulsory superannuation was introduced in Australia. The system initially
Words: 1588 - Pages: 7
Taxation Finance Act 2009 Alan Melville S IT IN TH W EEN ON NO IFT ITI F ED ● ● 15th Annual Edition ● ● Class Tested Over 250 Worked Examples ● Over 250 Exercises and Questions On ACCA, CIPFA, AIA and IFA Reading Lists Taxation Supporting resources For instructors Visit www.pearsoned.co.uk/melville to find valuable online resources • Complete, downloadable Instructor’s Manual For more information please contact your local Pearson Education sales representative
Words: 230548 - Pages: 923
Beginning a Life in Australia Welcome to Australia English DIAC12/01138.11 The Beginning a Life in Australia booklet is produced by the Department of Immigration and Citizenship (DIAC) and is published online at www.immi.gov.au/living-in-australia/settle-in-australia/beginning-life It is recommended that you view the booklet on a computer as it contains links to many websites that provide additional information. The booklet is reviewed and released annually and is available in PDF format
Words: 30477 - Pages: 122
C HAP TER 1 Web Site As a reminder, the web site for this book can be found at: www.pearsoned.ca/byrdchen/ctp2009/ Here you will find: · · · · · · · Glossary Flashcards and Key Terms Self-Tests Updates and corrections to the textbook and Study Guide PowerPoint slides Links to other relevant web sites A short on-line survey ($100 cash prize available) Instructions on how to install the 2008 ProFile program and download updated sample tax returns and Cases when the updated ProFile software
Words: 109055 - Pages: 437
Taxation Finance Act 2009 Alan Melville S IT IN TH W EEN ON NO IFT ITI F ED ● ● 15th Annual Edition ● ● Class Tested Over 250 Worked Examples ● Over 250 Exercises and Questions On ACCA, CIPFA, AIA and IFA Reading Lists Taxation Supporting resources For instructors Visit www.pearsoned.co.uk/melville to find valuable online resources • Complete, downloadable Instructor’s Manual For more information please contact your local Pearson Education sales representative
Words: 209871 - Pages: 840
