Page 20 - F6 - Special Deductions

S 12H - Example 4

 Assume the same information as in a) above, but the

learner is disabled and the learnership agreement is

entered into on 1 January 2015 and is successfully

completed on 31 December 2016 .

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

Employ (Pty) Ltd.