Specific and Prohibited Deductions
| OUTCOMES OF TOPIC After studying the topic related to special and prohibited deductionsyou should be able to: ✓ Understand that, in addition to deductions which are allowed in terms of the general deduction formula, there are certain special deductions that are specifically allowed in terms of the remaining sub-sections of section 11 in the ITA; ✓ Understand and apply the criteria that disallows an item to qualify for a tax deduction. |