Page 23 - Taxation F6

Deductions

• Pre-paid expenditure

• Expenditure incurred to procure services all of which

will not be supplied in the YOA will not be allowed as a

deduction in full , only the portion that relates to the

year of assessment will be deducted.

• Expenditure allowed under section 11a,11c(legal

expenses)11d(repairs)11A (pre-trade expenditure) and

• The expenditure in respect of goods and services that

will not be supplied or rendered during the YOA or the

benefits that relate to benefits beyond the YOA.

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