Evaluation of the completeness of the 2010 list of qualifying disability expenditure : an exploratory study

Evaluation of the completeness of the 2010 list of qualifying disability expenditure : an exploratory study

A disabled taxpayer, or a taxpayer caring for a disabled spouse or child, may deduct 100% of disability expenses from taxable income (section 18(2)(b) of the Income Tax Act No. 58 of 1962). For a 2010 year of assessment, disability expenses must meet the following three requirements to be deduct...

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Bibliographic Details
Main Author: Coetzee, Elizabeth Susanna Maria
Other Authors: Stiglingh, M. (Madeleine)
Published: 2013
Subjects:
UCTD
Disability expenses
Prescribed list
Taxpayer
SARS
Online Access:http://hdl.handle.net/2263/30662
Coetzee, ESM 2012, Evaluation of the completeness of the 2010 list of qualifying disability expenditure : an exploratory study, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/30662 >
http://upetd.up.ac.za/thesis/available/etd-03072012-124752/

Internet

http://hdl.handle.net/2263/30662
Coetzee, ESM 2012, Evaluation of the completeness of the 2010 list of qualifying disability expenditure : an exploratory study, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/30662 >
http://upetd.up.ac.za/thesis/available/etd-03072012-124752/

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