Page 48 - Taxation F6
P. 48

Questions




          • Anthony made two contributions during the year of

             assessment 2015 to public benefit organisations as follows:



          – R2,000 to a charity for the elderly which provided him with

          entry into a lucky prize draw in return for the donation. No

          donation certificate was received.


          – R1,500 to an animal rescue organisation. A donation

          certificate was received for this contribution.



          • Anthony has taxable income of R250,000 before any

          deduction for donations.


          Required:



          • What deduction can Anthony claim for the two

             contributions to public benefit organisations in the year of

             assessment 2015?



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