Page 13 - F6 - Special Deductions
P. 13
Learnership Agreements (s12h)
When learnership agreement is:
Entered into Completed
Annual On
completion
Annual allowance of Completion allowance of
• R30 000 • R30 000
• R50 000 if disabled • R50 000 if disabled
LA < 24 months = R30 000/
R50 000 on completion
Apportioned
for part of a LA ≥ 24 months = R30 000/
year R50 000 for each
COMPLETED year
