does capital profit on sale of land have to be deducted in the profit after tax? because its taxed seperatley?

BTU 2 Font Paragraph PARTS Statement of comprehensive income for the year ended 30 June 2019 650,000 500 Sales revenue Interest revenue Dividend revenue Exempt income Capital profit on sale of land 300 400 700 651,900 175.000 5.900 100 Cost of sales Depreciation on machinery Depreciation on vehicles Goodwill impairment loss Salaries and wages Annual leave Rent of premises Insurance Entertainment Fines and penalties Fringe benefits tax Warranty expense Doubtful debts expense Other expenses Profit before income tax 300 120,000 1.800 72,000 1,200 200 600 200 571,900 Less: Deductible Temp Difference Les Income Tax Expense Profit After Tax 1 words