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Im gonna cover support material for thats the focus for tonight I will go through some of the examples in the actual study guide you will see that the study guide is pretty much covering topics relating to income and what forms part of income purely because we need to determine how much are we going to be paying tax and the only way we can do that is by looking at income that we derive as an individual so we looking at support material for text - 601 first bit just some recap from last week last week we spoke about four different forms of ownership we spoke about a sole proprietor or a sole trader thats one individual running a business independently then we looked at partnerships partnerships are taxed the same as sole proprietors there also text text as individuals so each partner will have to register with saws and they will have to pay their own taxes on the portion that they receive from the partnership then you have a CC and you have a company C Cs you cant register new C C
