Depreciation allowances for tax purposes in periods of less than a year
In tax legislation, a depreciation allowance is applied in three provisions and results in a reduction of taxable amounts. A depreciation allowance is calculated for the period an employer owned a vehicle prior to granting the right of use to an employee (paragraph 7(1) of the Seventh Schedule to th...
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| Format: | Article |
| Language: | Afrikaans |
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Pretoria University Law Press
2022-01-01
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| Series: | De Jure |
| Online Access: | https://www.dejure.up.ac.za/nel-r |