Section 6A & 6B Medical Credits
| OUTCOMES OF THIS STUDYUNIT After studying this unit you should be able to: ✓ Understand why an individual taxpayer would make contributions to pension, provident and/or retirement annuity funds and understand the differences between each ✓ Perform the calculation of the deduction which is available to an individual for these contributions ✓ Understand where the calculation should be included in the individual’s tax calculation ✓ Understand where contributions to retirement funds should be disclosed on the ITR12 tax return |