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Summary Tax 3A: Special deductions

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Summary of the key special deductions in the determination of taxable income, with reference to S23 of the income tax act among other sections. This document also summarises what constitutes an assessed loss and how to treat them in different situations.

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University Of KwaZulu-Natal (UKZN)
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Taxation (ACCT341)










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Institution
University of KwaZulu-Natal (UKZN)
Course
Taxation (ACCT341)
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Uploaded on
January 14, 2022
Number of pages
23
Written in
2021/2022
Type
Summary

Subjects

  • deductions
  • special deductions
  • assessed loss
  • ring fencing
  • trading stock
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