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PRINCIPLES OF GENERAL DEDUCTION FORMULA, SPECIAL ALLOWANCES AND ANTI-TAX AVOIDANCE LEGISLATION - PATX02T

NQF level: Credits:
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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