PROBLEM 1

(a) Selling price, D Company shares, not traded 250,000

Cost of Shares (120,000)
Capital Gains – subject to CGT 130,000

(b) Selling price, Y Company shares, traded 120,000

Cost of Shares (160,000)
Capital Loss – no CGT ( 40,000)

(c) Selling price, W Company shares, not traded   50,000

Cost of Shares ( 80,000)
Capital Loss – no CGT ( 30,000)

PROBLEM 2 
Interest income from bank deposits 20,000
Royalty from literary works 100,000
Dividend income 50,000
170,000

Business Income 200,000

Compensation Income 300,000
Interest income from 5/6 lending to clients 100,000
Ordinary gain on sale of old furniture 10,000
Capital gain on sale of car 20,000
630,000

Capital gain on sale of stocks directly to a buyer 40,000 (3)