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Ch 7: Income from Self-Employment

*This F6 (TX) Summary Notes is Valid Up to 31 August 2025.

Chapter Focus Points: Income from self-employment, Trading income, Basis of Assessment, Badges of Trade, SOFRIM, FAST, Disallowable Expenditure and Its Basis, Excessive Salaries Paid to Family Members, Car Leasing Costs, Relief for Pre-Trading Expenditure, Flat Rate Expense Deductions.

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Ch 7: Income from Self-Employment

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