(h) ANY OTHER KIND OF ENTERPRISE REQUIRING SPECIAL TREATMENT
Same as for (b); the empirical method presupposes a minimum profit of 150 francs per 1,000 francs of receipts, with a minimum taxable income of 10,000 francs per workman and employee.
Skip to main content
The University of Sydney- Classic Texts in Australian and International Taxation Law
© 2002-15 The University of Sydney
ABN: 15 211 513 464. CRICOS number: 00026A. Phone: +61 2 9351 2222.
Authorised by: University of Sydney Librarian.
Contact the University | Disclaimer | Privacy | Accessibility