n Tax Breaks Newsletter - Getting learnership tax grants has just got a lot easier : income tax

Volume 2009, Issue 284
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Section 12H was introduced into the Income Tax Act in 2002, and grants an additional tax allowance in respect of recognised learnership agreements entered into by employers. This allowance, which is over and above the normal deduction claimed by employers in respect of remuneration costs, is designed as an incentive for the training of employees to develop skills and create jobs. It comprises both a commencement and completion allowance.

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