| If your business borrows money, the loan is not taxable income. Likewise, the capital part of the loan repayments is not a deductible expense (but the interest probably will be). Tax refunds are not taxable income, and income tax that the business pays is not a deductible expense. Your own money that you introduce into the business is also not taxable.
Windfall gains may still be taxable on sale of assets in some circumstances and you should assess these carefully with your accountant before deciding what is taxable and what is not. As there is no capital gains tax specifically each case must be assessed on how the gains were made before a decision of tax liabiltiy is able to be made.
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