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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