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The Medical Tax Credit is a rebate to taxpayers who incur defined medical tax expenses. Part of these allowed expenses is the out-of-pocket medical expenses incurred by the taxpayer. In many cases this is claimed as shown on the Medical Aid tax certificate which is sent to SARS direct by the Medical Aid. electricity word search pdf The certificate shows your medical aid contributions plus expenses not allowed by your Medical Aid scheme – typically, these consist of expenses either not covered or partially covered by the Medical Aid and/or expenses submitted after you have reached your threshold of allowable medical expenses.

SARS denies it has changed the way it assesses the tax credit and the reason why there are problems is that taxpayers are claiming expenses over and above those shown on Medical Aid tax certificates. In these cases SARS is asking for documentation to substantiate these additional claims. The reason why it has cropped up this year is that, for the first time, SARS is populating taxpayers’ returns with the information received from Medical Aids. If the claim by the taxpayer does not agree with the Medical Aid certificate, then SARS will seek to verify the taxpayers’ claim.

This article is a general information sheet and should not be used or relied upon as professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your financial adviser for specific and detailed advice. grade 9 static electricity quiz Errors and omissions excepted (E&OE)

Some of the important issues are briefly highlighted below. They are of course only proposed changes at this stage, published for comment and therefore subject to alteration (the comment period closes on 14 December). But take note of them now and if any of them are likely to impact your business significantly, ask your accountant for advice on how to prepare for them.

• Securities Registers to be filed with the CIPC and publically available: Companies will per the proposed amendment now be required to annually send their securities registers (previously known as “share registers”) to the CIPC (Companies and Intellectual Property Commission). gas finder near me Some companies have been reluctant to disclose who their shareholders are but now the public will have anonymous access to this information by looking it up at the CIPC.

• Disclosure of Directors’ Remuneration: This section has been updated by proposing that each director and “prescribed officer” be named and their remuneration disclosed. This could involve administrative time as many companies have not ascertained if their senior managers, who are not directors, fall into the category of “prescribed officers”.

This article is a general information sheet and should not be used or relied upon as professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your financial adviser for specific and detailed advice. Errors and omissions excepted (E&OE)

Most of us are pessimistic about South Africa’s future and see the problems our country faces as too difficult to fix. c gastronomie traiteur avis This is a global phenomenon and you could poll people from the USA to China and get a similar response. Curiously, most people are optimistic about their own future and see the next five years as better than the last five.

One of the interesting things about global research on this topic is that it shows that the more understanding we have of the problems, the more optimistic we feel that there are solutions to these difficulties. In other words if we are aware of these problems and have given them some rational thought, then we know that if we seriously apply our minds to these issues we can find a solution.

The South African economy is three and a half times bigger than it was in 1994. At least eleven million people have come out of dire poverty due to social grants. Millions of houses have been built, most people now have access to running water and electricity. These are concrete advances, yet, as noted above, we see issues such as load shedding as absolutely insoluble. z gas station The reality is that if enough people focus on each of these issues, they will come up with a solution.

This article is a general information sheet and should not be used or relied upon as professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your financial adviser for specific and detailed advice. Errors and omissions excepted (E&OE)

As to the substantive fairness of the dismissal however, the company argued that the employee did not inform his line manager (who he was required to contact) when he was ill and speaking with the manager on duty was irrelevant. He had also not contacted the company on the additional three days he was ill. In the arbitration, the company, strangely, did not raise this point.

The bottom line is that failure to produce a medical certificate is not necessarily in itself a sufficient ground for dismissal. Be careful when you want to dismiss an employee for absenteeism. Remember how circumstances can vary, so before deciding whether to discipline an employee, review all the actions you have taken and make sure they bolster your case. 3 gas laws Get professional advice if in any doubt.

This article is a general information sheet and should not be used or relied upon as professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. electricity off peak hours Always contact your financial adviser for specific and detailed advice. Errors and omissions excepted (E&OE)

Another good indicator of a crash is said to be the share price of Sotheby’s. When people are full of hubris they bid high prices on art. This drives up the price of Sotheby’s stock. The mega art prices come mainly from successful businessmen and when they expect their businesses to begin cooling off, they stop buying art. This feeds into the Sotheby’s share price which begins to quickly reverse.

In terms of having a strategy as to when to exit a rising market, it pays to watch these two indicators and when they start rising at a slower pace, take advice on whether it might be time to begin to start selling. You will never get the actual timing of a crash right but if you have got rid of the bulk of your investments before a crash, you will be doing well.

This article is a general information sheet and should not be used or relied upon as professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your financial adviser for specific and detailed advice. Errors and omissions excepted (E&OE)