n Without Prejudice - Lacking clarity : tax
|Article Title||Lacking clarity : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Affiliations||1 Adams and Adams|
|Publication Date||Dec 2011|
|Pages||11 - 12|
The current s11D of the Income Tax Act (58 of 1962) provides for research and development (R&D) incentives which include a 150% deduction of operating expenses and accelerated depreciation of any building or part thereof, machinery, plant, implements, utensil or article.
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