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| Purpose: Content:
Interpretation of the general deduction formula and special allowances as provided for in the Income Tax Act
Identify and interpret the general and specific anti-tax avoidance legislation in the Income Tax Act
Identify general tax planning opportunities based on the general deduction formula and special allowances
Interpretation of different case scenarios in relation to the general deduction formula and special allowances for different profiles of clients bearing in mind the anti-tax avoidance legislation
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