Page 27 - F6 Slide - Taxation - Lecture Day 2 Class
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Exemptions
• Salaries and emoluments diplomats, consuls and
ambassadors representing foreign countries, their
servants who are not south African citizens.
• A pension payable to any former president or vice
president or his surviving spouse.(silk page 85)
• Foreign pensions=Total amount received* Total
period for services rendered outside SA/Total
period during which services were rendered.
• Local Dividends 10(1)(k)
• Foreign dividends 10B
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