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2016 S2 Tax PDL Academy 买的题有道不太懂

2016-10-28 16:08| 发布者: sophia.ychen16 | 查看: 4054| 原文链接

2016 S2 Tax PDL Academy 买的题有道不太懂 大家讨论一下

During the financial year ended 30 June 2016, Embargo Ltd (Embargo) receives a fully franked dividend of $1,300. Embargo Ltd has allowable deductions of $2,400 and net exempt income of $240. In addition, the company makes a gift of $150 cash to a public hospital which is deductible under the gift provisions.
What is Embargo's taxable income (loss) for the year ended 30 June 2016?

A. Tax loss of ($1,490)
B. Tax loss of ($2,160)
C. Tax loss of ($1,100)
D. Tax loss of ($543)
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