Page 12 - Test 2 Cycle Slides - General Deductions Class SlidesCapital Allowances Recoupments

DEDUCTIONS

Paragraphs in SILKE may be ignored as these

paragraphs are excluded from the syllabus

Silke reference Topic

6.7 Limitation of deductions in respect of certain short-term insurance policies (s 23L)

6.5.13 Government grants (s 23(n))

6.5.15 The cession of policies by an employer (s 23(p))

12.2.3 Deduction of medical lump sum payments (s 12M)

12.2.4 Shares issued by employers in terms of s 8B (s 11(lA))

12.2.6 Life insurance premiums (s 11(w))

12.8 Deductions in respect of the issue of Venture Capital Company shares (s 12J)

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