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The module on Capital Allowances and Recoupments in the Department of Accounting aims to equip students with the skills to calculate allowances on capital assets, determine costs for allowances, and understand related tax provisions. The teaching period is scheduled for July 22-25, 2025, and students are expected to attend lectures, read relevant materials, and engage in tutorials. Key readings include the Income Tax Act, various interpretation notes, and SARS guides.

Author

nxelesithenkosi6

Language

EN