Assessment 2: Attempt review https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=299
UNISA 2025 TAX2601-25-S2 Assessment 2
QUIZ
Friday, 26 September
2025, 11:27 AM
Finished
Friday, 26 September
2025, 12:08 PM
41 mins 4 secs
out of 40.00
( %)
Complete
Mark 1.00 out of 1.00
On 1 February 2024, Ubuntu (Pty) Ltd
acquired a new machine for R2 100 000.
The machine was brought into use the
same day in a process of manufacture.
The machine was totally destroyed during
a �ash �ood after heavy rains in December
2024. The insurance company indemni�ed
Ubuntu to an amount of R1 950 000 on 1
February 2025. Calculate any recoupment
or scrapping allowance for Ubuntu (Pty)
Ltd on this machine for the 2025 year of
assessment ending 28 February. Assume
Ubuntu (Pty) Ltd is a Small Business
Corporation, as de�ned in the Act.
a. R1 530 000 recoupment
b. R1 110 000 recoupment
c. R1 950 000 recoupment
d. R(150 000) scrapping allowance
1 of 23 2025/09/26, 12
,Assessment 2: Attempt review https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=299
Complete
Mark 1.00 out of 1.00
On 31 October 2023, Ubuntu (Pty) Ltd
acquired and brought into use a new
(unused) manufacturing machine for R670
000. On 1 December 2024, the company
incurred moving costs of R60 000 to get
the machine moved from its
Johannesburg branch to its Durban
branch. Calculate the total capital
allowance to be claimed by Ubuntu (Pty)
Ltd on the machine for the 2025 year of
assessment ending 28/29 February.
Assume Ubuntu (Pty) Ltd is not a Small
Business Corporation, as de�ned in the
Act.
a. R154 000
b. R292 000
c. R170 000
d. R146 000
Complete
Mark 1.00 out of 1.00
Ubuntu (Pty) Ltd acquired a second-hand
delivery vehicle at a cost of R40 000 on 1
September 2023 and immediately brought
it into use in its business, for the purpose
of making deliveries. The delivery vehicle
was used throughout the 2024 and 2025
year of assessment ended 29 February
2024 and 28 February 2025. In terms of
Binding General Ruling No. 7, an
acceptable write-off period for this asset
would be four (4) years. Calculate the tax
value of the delivery vehicle as at 28
February 2025. Assume Ubuntu (Pty) Ltd
is not a Small Business Corporation, as
de�ned in the Act.
a. R30 000
b. R25 000
c. R35 000
d. R20 000
2 of 23 2025/09/26, 12
,Assessment 2: Attempt review https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=299
Complete
Mark 1.00 out of 1.00
Ngwenya (Pty) Ltd incurred some research
and development costs. The research and
development was approved by the
Minister of Science and Technology under
section 11D(9) on 30 June 2024. The
following expenses relating to this
research were incurred during the 2025
year of assessment:
-Computer equipment purchased for R1
500 000 was brought into use on 1
September 2024 for the purposes of this
research.
-Research consumables for this project
were purchased on 31 May 2024 for an
amount of R380 000.
-Salaries of R800 000 were paid to
research assistants on 31 December
2024.
Calculate the allowance that Ngwenya
(Pty) Ltd can claim for tax purposes with
regards to the computer equipment for the
year ended 28 February 2025.
a. R750 000
b. R250 000
c. R2 250 000
d. R450 000
3 of 23 2025/09/26, 12
,Assessment 2: Attempt review https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=299
Complete
Mark 1.00 out of 1.00
Ngwenya (Pty) Ltd incurred some research
and development costs. The research and
development was approved by the
Minister of Science and Technology under
section 11D(9) on 30 June 2024. The
following expenses relating to this
research were incurred during the 2025
year of assessment:
-Computer equipment purchased for R1
000 000 was brought into use on 1
September 2024 for the purposes of this
research.
-Research consumables for this project
were purchased on 31 May 2024 for an
amount of R350 000.
-Salaries of R650 000 were paid to
research personnel on 31 December 2024.
Calculate the allowance that Ngwenya
(Pty) Ltd can claim for tax purposes with
regards to the salaries expense for the
year ended 28 February 2025.
a. R650 000
b. R975 000
c. Rnil
d. R325 000
4 of 23 2025/09/26, 12
UNISA 2025 TAX2601-25-S2 Assessment 2
QUIZ
Friday, 26 September
2025, 11:27 AM
Finished
Friday, 26 September
2025, 12:08 PM
41 mins 4 secs
out of 40.00
( %)
Complete
Mark 1.00 out of 1.00
On 1 February 2024, Ubuntu (Pty) Ltd
acquired a new machine for R2 100 000.
The machine was brought into use the
same day in a process of manufacture.
The machine was totally destroyed during
a �ash �ood after heavy rains in December
2024. The insurance company indemni�ed
Ubuntu to an amount of R1 950 000 on 1
February 2025. Calculate any recoupment
or scrapping allowance for Ubuntu (Pty)
Ltd on this machine for the 2025 year of
assessment ending 28 February. Assume
Ubuntu (Pty) Ltd is a Small Business
Corporation, as de�ned in the Act.
a. R1 530 000 recoupment
b. R1 110 000 recoupment
c. R1 950 000 recoupment
d. R(150 000) scrapping allowance
1 of 23 2025/09/26, 12
,Assessment 2: Attempt review https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=299
Complete
Mark 1.00 out of 1.00
On 31 October 2023, Ubuntu (Pty) Ltd
acquired and brought into use a new
(unused) manufacturing machine for R670
000. On 1 December 2024, the company
incurred moving costs of R60 000 to get
the machine moved from its
Johannesburg branch to its Durban
branch. Calculate the total capital
allowance to be claimed by Ubuntu (Pty)
Ltd on the machine for the 2025 year of
assessment ending 28/29 February.
Assume Ubuntu (Pty) Ltd is not a Small
Business Corporation, as de�ned in the
Act.
a. R154 000
b. R292 000
c. R170 000
d. R146 000
Complete
Mark 1.00 out of 1.00
Ubuntu (Pty) Ltd acquired a second-hand
delivery vehicle at a cost of R40 000 on 1
September 2023 and immediately brought
it into use in its business, for the purpose
of making deliveries. The delivery vehicle
was used throughout the 2024 and 2025
year of assessment ended 29 February
2024 and 28 February 2025. In terms of
Binding General Ruling No. 7, an
acceptable write-off period for this asset
would be four (4) years. Calculate the tax
value of the delivery vehicle as at 28
February 2025. Assume Ubuntu (Pty) Ltd
is not a Small Business Corporation, as
de�ned in the Act.
a. R30 000
b. R25 000
c. R35 000
d. R20 000
2 of 23 2025/09/26, 12
,Assessment 2: Attempt review https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=299
Complete
Mark 1.00 out of 1.00
Ngwenya (Pty) Ltd incurred some research
and development costs. The research and
development was approved by the
Minister of Science and Technology under
section 11D(9) on 30 June 2024. The
following expenses relating to this
research were incurred during the 2025
year of assessment:
-Computer equipment purchased for R1
500 000 was brought into use on 1
September 2024 for the purposes of this
research.
-Research consumables for this project
were purchased on 31 May 2024 for an
amount of R380 000.
-Salaries of R800 000 were paid to
research assistants on 31 December
2024.
Calculate the allowance that Ngwenya
(Pty) Ltd can claim for tax purposes with
regards to the computer equipment for the
year ended 28 February 2025.
a. R750 000
b. R250 000
c. R2 250 000
d. R450 000
3 of 23 2025/09/26, 12
,Assessment 2: Attempt review https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=299
Complete
Mark 1.00 out of 1.00
Ngwenya (Pty) Ltd incurred some research
and development costs. The research and
development was approved by the
Minister of Science and Technology under
section 11D(9) on 30 June 2024. The
following expenses relating to this
research were incurred during the 2025
year of assessment:
-Computer equipment purchased for R1
000 000 was brought into use on 1
September 2024 for the purposes of this
research.
-Research consumables for this project
were purchased on 31 May 2024 for an
amount of R350 000.
-Salaries of R650 000 were paid to
research personnel on 31 December 2024.
Calculate the allowance that Ngwenya
(Pty) Ltd can claim for tax purposes with
regards to the salaries expense for the
year ended 28 February 2025.
a. R650 000
b. R975 000
c. Rnil
d. R325 000
4 of 23 2025/09/26, 12
