For the business generate unit cases, I could only showing you a simple example here but I’ll try to make it as complete as possible.
Let’s look back to the detail income statement assumption:-
From the first moment you look into the detail income statement, you may start to suspect, eg. What the 2.General Expenses contain, what nature 1.Entertainment incurred for? Basically non of your senior could sure what they are before asking from the client, thus the procedure [Step 3 Further Info Request (or so call tax queries)] may raised before they finalize the draft income tax computation for such year of assessment. [For further detail, please refer to the mentioned topic.]
Here we may have the Page [A1] - COMPUTATION OF ADJUSTED BUSINESS INCOME
Next, Page [Notes] - ANALYSIS OF INCOME STATEMENT ITEMS (NOTES TO COMPUTATION)
Finally come back to cover Cover Page [ABC/YA2010] - Summary of Tax Liability
THAT THE WHOLE SET OF TAX COMPUTATION FOR A YEAR OF ASSESSMENT
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