|OUTCOMES OF TOPIC
After studying the topic related to gross income you should be able to:
✓ Identify amounts, that were included in gross income in terms of the s 1 definition, that are exempt from normal tax.
✓ Apply the qualifying criteria to determine whether an amount is exempt from normal tax or not
✓ Understand which tax return to use for taxpayers that are exempt from tax
✓ Understand which of the Yes/No questions in an ITR12 tax return relate to exempt income
✓ Understand where in the ITR12 tax return will one declare exempt income