Page 43 - P6 Slide - Taxation - Lecture Day 1
P. 43
No election by taxpayer
Taxpayer
elects VDV Has taxpayer determined/SARS
published MV
No
Yes
AND Is AND Loss-limitation
rule 4 -par 27(4)
Yes No
Yes No
Higher of: Lower of:
Loss-limitation
rule 1 -par 26(3)
as elected Loss-limitation Loss-limitation
rule 2 -par 27(3) rule 3 -par 27(3)
