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SOUTH AFRICAN REVENUE SERVICE LIST OF QUALIFYING …

SOUTH AFRICAN REVENUE SERVICE LIST OF QUALIFYING PHYSICAL IMPAIRMENT OR DISABILITY EXPENDITURE Section 6B of the Income Tax Act, 1962 Effective date: 1 March 2020 List of QUALIFYING Physical Impairment or Disability Expenditure 1 Physical Impairment or Disability Expenditure Prescribed by the Commissioner in Paragraph (c) of the Definition of QUALIFYING medical expenses under Section 6B(1) of the Income Tax Act 58 of 1962 (the Act) 1. Introduction Expenditure prescribed by SARS and which is necessarily incurred and paid for by the taxpayer in consequence of a physical impairment or disability is a QUALIFYING medical expense under section 6B of the Act, subject to specified limitations. The terms necessarily incurred and in consequence of are not defined in the Act.

Mar 01, 2020 · SOUTH AFRICAN REVENUE SERVICE LIST OF QUALIFYING PHYSICAL IMPAIRMENT OR DISABILITY EXPENDITURE . Section 6B of the Income Tax Act, 1962 1 March 2020. List of Qualifying Physical Impairment or Disability Expenditure 1 ... water anas a result of a lived food in personal care attendant- , is

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