the taxable profit is base on accounting profit and adjust accounting profit by add some non-dedutible expense like entertainment expense,depreciation of plant, rent expense, doubtful debts expense,long service leave expense, interest received(deducted when paid)
or
deduct
interest revenue
government grant (exempt)
bad debts written off
rent paid
long service leave paid
tax depreciation-plant
taxable income
less recoupment of tax loss
taxable income
current tax liability |
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