S.L. 372.13 Art. 5Deduction entitlement.

Where the Commissioner is satisfied that the requirements of rules 3 and 4 have been complied with, the VAT registered person shall be entitled, in computing his profits for income tax purposes, to deduct:

(a) the net amount paid as remuneration to the outworkers falling within the provisions of these rules;

(b) the tax remitted to the Commissioner in terms of rule 3 in respect of the relevant year of assessment; and

(c) an additional amount equivalent to thirty per cent of the total sum resulting from paragraphs (a) and (b).