Tax Technician (SA) Practice Questions - SAIT EISA Tax Technician Board Examination Exam

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Under the South African Income Tax Act Section 6(2), what primary tax rebates are granted to a natural person tax resident under 65 years of age?

Primary Tax Rebate (directly reducing normal tax payable) 100% tax exemption on all salary income 50% rebate on commercial property rent Dividends Tax rebate of 20%

Correct Answer:

Primary Tax Rebate (directly reducing normal tax payable)

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