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June 2015 ACCA F6 Notes – Errata Sheet

Forums › ACCA Forums › ACCA TX Taxation Forums › June 2015 ACCA F6 Notes – Errata Sheet

  • This topic has 2 replies, 2 voices, and was last updated 10 years ago by opentuition_team.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • February 17, 2015 at 4:00 pm #228930
    opentuition_team
    Keymaster
    • Topics: 1403
    • Replies: 1406
    • ☆☆☆☆☆

    Chapter 14
    Answer to Example 2

    Working 1 – CGT is 468,032 should be 467,920

    Chapter 16
    Page 107 section 1.5 note (c) should read:
    “The fraction for FY 2013 is 3/400 and for FY 2014 is 1/400”

    Chapter 20
    page 122, example 3 – the acquisition date of the copyright should be 1 October 2002.

    June 18, 2015 at 7:18 am #257563
    lakshmana iyer krishnan
    Member
    • Topics: 14
    • Replies: 46
    • ☆☆

    Please refer to example 12, Taxable income is Non Saving 95K and Saving 4K, so tax is
    first 31,865 – 20% – 6,373 – fine
    95K – 31.865 x40% – 25,254 – fine
    Saving income 4,000 will be taxed at 40% or 20%?
    Your answer shows 20%.

    But another example No.3 where NSI and SI where 15K and 20K shows that SI and NSI are clubbed together, and Taxable income in excess of 31,865 is taxed at 40%.

    June 18, 2015 at 8:14 am #257578
    opentuition_team
    Keymaster
    • Topics: 1403
    • Replies: 1406
    • ☆☆☆☆☆

    F6 tutor is on holidays, he will check your post next month,. thanks

    ps. December notes are now published. and as always, check if the examples are covered in the lectures

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  • The topic ‘June 2015 ACCA F6 Notes – Errata Sheet’ is closed to new replies.

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