Deduction

March 28, 2017

Practice Note 31 in the spotlight

The deductibility of interest for income tax purposes recently came under scrutiny in Mr X vs SARS,[1] and specifically the application of SARS’ Practice Note 31. […]
January 25, 2018

Income tax: Deduction of medical expenses

An individual’s ability to pay tax may be adversely affected by costs incurred as a result of illness or disability. For this reason, a certain degree […]
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