Example: tourism industry
Accounting learnership
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HOW TO COMPLETE THE IT14 RETURN - Sars efiling
www.sarsefiling.co.za• Learnership agreements in effect/completed in the current year • As from 1 January 2009, in the case of contracts of apprenticeship where the minimum training period before the apprentice undergoes a trade test is more that 12 months, special provisions have been introduced for the allowance upon completion.