s11(a) - section 23

This podcast explores section 23 of the Income Tax Act, which limits or prohibits the deduction of amounts that may otherwise have been deductible under section 11(a) or other sections.

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s11(a) - not of a capital nature
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s11(a) - not of a capital nature

s11(a) - expenditure and loss, actually incurred
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s11(a) - expenditure and loss, actually incurred

Gross income - not of a capital nature
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Gross income - not of a capital nature

Unit 5 Section 6B Additional medical expenses tax credit
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Unit 5 Section 6B Additional medical expenses tax credit

IAS 12 - Deferred Tax Basic Principles (IFRS)
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IAS 12 - Deferred Tax Basic Principles (IFRS)

Lump sum benefits
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Lump sum benefits

Learnership Tax Incentive
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Learnership Tax Incentive

s11(a) - in the production on income
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s11(a) - in the production on income

General, Special and Prohibited Deductions
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General, Special and Prohibited Deductions

General deductions
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General deductions

Exempt income
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Exempt income

Gross income - residence
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Gross income - residence

TAX3701 Tutorial: Different approaches to taxable income
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TAX3701 Tutorial: Different approaches to taxable income

Leasing (with VAT integration)
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Leasing (with VAT integration)

Chapter 24 Value Added Tax – VAT (part 1) - ACCA TX-UK Taxation (FA 2023)
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Chapter 24 Value Added Tax – VAT (part 1) - ACCA TX-UK Taxation (FA 2023)

[TOPIC 26] ALLOWABLE DEDUCTIONS | Itemized Deductions vs. Optional Standard Deduction (OSD)
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[TOPIC 26] ALLOWABLE DEDUCTIONS | Itemized Deductions vs. Optional Standard Deduction (OSD)

UNISA CTA: The market value of debt (incl. s24J)
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UNISA CTA: The market value of debt (incl. s24J)

Donations tax and Estate Duty Act
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Donations tax and Estate Duty Act

Gross income - received by or accrued to
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Gross income - received by or accrued to

Gross income - source
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Gross income - source