Capital allowances Sections 11(e) 12B and 12C

Price:
R207.00 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Wessel Smit
Duration:
30 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


  • Allowances on movable assets
  • Section 11(e) : Wear‐and‐tear allowance
  • Section 12B : Movable assets used in farming or production of renewable energy
  • Section 12C : Movable assets used by manufacturers, for research and development or
    by hotelkeepers, and ships, aircraft and assets used for the storage and packing of
    agricultural products