Sipho is a partner in a partnership. During the 2019 year of assessment, he received a salary of R860 000 from the partnership. His share of the partnership profit for the year was R500 000. During the year he sold an investment property and realised a taxable capital gain of R300 000. Sipho contributed 12% of his salary from the partnership to a pension fund. Calculate the amount of Sipho’s contribution to the pension fund that he may claim as a deduction.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Sipho is a partner in a partnership. During the 2019 year of assessment, he received a salary of R860 000 from the partnership. His share of the partnership profit for the year was R500 000. During the year he sold an investment property and realised a taxable capital gain of R300 000. Sipho contributed 12% of his salary from the partnership to a pension fund. Calculate the amount of Sipho’s contribution to the pension fund that he may claim as a deduction.

 

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