Page 14 - F6 - Special Deductions

S 12H - Example 1

 Learner A enters into a 12-month registered

learnership agreement with his employer Easy

Employ (Pty) Ltd on 1 January 2015.

 Calculate the s 12H allowance(s) available to Easy

Employ (Pty) Ltd if Learner A successfully completes

the learnership agreement. You can assume that

Easy Employ (Pty) Ltd has a December year-end.