Individual Tax

Individual Tax

R300.00

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Description

This section of the Taxation Framework focuses on the application of the fundamental principles of the Income Tax Act to calculate taxable income for businesses.  The assessments focus on the understanding and application of the criteria of the definitions of key components in the calculation of taxable income under the following:

  • taxation framework – calculation of taxable income
  • gross income
  • exemptions
  • Fringe benefits
  • deductions
  • capital gains tax

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