General Deductions Series
General Deductions Series
What's Included:
Contextualising deductions
OUTCOMES OF TOPIC After working through this study guide you should be able to: ✓ Understand where the deductions would be included in the tax calculation framework. ✓ Understand the broad classification of income streams for an individual taxpayer ✓ Understand why the general deduction formula is considered to be the starting point when considering deductions.
0.5 Hours | R49.00
The meaning of expenditure and losses in the context of the general deduction formula
OUTCOMES OF TOPIC After working through this study guide you should be able to: ✓ Understand where the deductions would be included in the tax calculation framework. ✓ Understand the broad classification of income streams for an individual taxpayer ✓ Understand why the general deduction formula is considered to be the starting point when considering deductions.
0.5 Hours | R49.00
Karen van WykThe meaning of actually incurred in the context of the general deduction formula
OUTCOMES OF TOPIC After working through this study guide you should be able to: ✓ Understand where the deductions would be included in the tax calculation framework. ✓ Understand the broad classification of income streams for an individual taxpayer ✓ Understand why the general deduction formula is considered to be the starting point when considering deductions.
0.5 Hours | R49.00
Karen van WykThe meaning of carrying on a trade in the context of the general deduction formula
OUTCOMES OF TOPIC After working through this study guide you should be able to: ✓ Understand where the deductions would be included in the tax calculation framework. ✓ Understand the broad classification of income streams for an individual taxpayer ✓ Understand why the general deduction formula is considered to be the starting point when considering deductions.
0.5 Hours | R49.00
Karen van WykThe meaning of year of assessment in the context of the general deduction formula
OUTCOMES OF TOPIC After working through this study guide you should be able to: ✓ Understand where the deductions would be included in the tax calculation framework. ✓ Understand the broad classification of income streams for an individual taxpayer ✓ Understand why the general deduction formula is considered to be the starting point when considering deductions.
0.5 Hours | R49.00
Karen van WykThe meaning of in the production of income in the context of the general deduction formula
OUTCOMES OF TOPIC After working through this study guide you should be able to: ✓ Understand where the deductions would be included in the tax calculation framework. ✓ Understand the broad classification of income streams for an individual taxpayer ✓ Understand why the general deduction formula is considered to be the starting point when considering deductions.
0.5 Hours | R49.00
Karen van WykThe meaning of not of a capital nature in the context of the general deduction formula
OUTCOMES OF TOPIC After working through this study guide you should be able to: ✓ Understand where the deductions would be included in the tax calculation framework. ✓ Understand the broad classification of income streams for an individual taxpayer ✓ Understand why the general deduction formula is considered to be the starting point when considering deductions.