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Introduction Capital Allowances

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Assessed loss considerations related to non-natural persons

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The Income Tax treatment of legal expenses

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Employee related expenses s11(cA), s12H, s(8B)& s7B

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Employee related expenses s11(l), s11(lA), s(8B), s11(m) & s11(w)

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Section 23C: The interaction between deductions and VAT

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Deductions not allowable in determination of taxable income (s23)

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Deductions Pre-trade and prepaid expenses

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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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Ashley Gardens, Pretoria
Phone: 012 943 7002
info@taxfaculty.ac.za

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