Exempt foreign dividends
| OUTCOMES OF TOPIC After studying this introduction to this topic you should be able to: ✓ Recognise why a difference between accounting profit and taxable profit could exist ✓ Explain when debit adjustments relating to non-taxable amounts credited to the Income Statement will be required in the ITR14 Tax Computation ✓ Complete the Tax Computation sections on the ITR14 to reflect debit adjustments relating to non-taxable amounts credited to the Income Statement |