Taxable income is the difference between assessable income and allowable deductions. The taxable income of a superannuation fund is the fund's assessable income less allowable deductions. Concessional contributions are assessable income of the fund taxed at 15%. The property tax is computed on the net assessable value at the standard rate. La Rosa appealed the inclusion of the $220,000 in his assessable income. The standard ISO 14155&colon;2011 is an assessable standard and hence is certifiable. Under Proposition 218, only special benefits are assessable. The FMV of the IP, where assessable, may itself be a metric for evaluation. The oldest census, from 1540, shows 124 assessable inhabitants.