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The meaning of year of assessment in the context of the general deduction ...

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The meaning of carrying on a trade in the context of the general deduction...

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Attribution of income from minors to parents s7(3)

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The meaning of actually incurred in the context of the general deduction f...

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The meaning of expenditure and losses in the context of the general deduct...

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Section 6quat updated

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Contextualising deductions

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Local and foreign passive income earned by residents

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The Tax Faculty NPC

The Tax Faculty is a Public Benefit Organisation (PBO) accredited by the Quality Council for Trades and Occupations (QCTO) as a private college (SDP) under the Continuing Education and Training Act 16 of 2006. Accreditation number 07-QCTO/SDP070223111004. The Tax Technician and Tax Professional occupational qualifications offered by The Tax Faculty are registered with the South African Qualifications Authority (SAQA).

As an approved CPD provider by the Financial Planning Institute of Southern Africa (FPI), a South African Qualifications Authority (SAQA) registered professional body accrediting CPD under the Financial Sector Conduct Authority (FSCA) Board Notice 194 of 2017, we offer best-in-class tax CPD.

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Phone: 012 943 7002
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