QUESTION $2$

$[10$ MARKS$]$

Danny Zuma operates a security business in Inanda, Kwazulu$-$Natal. He seeks advice on whether the following expenses and losses are deductible in terms of the general deduction formula:

$1.$ One of Danny's vans, with a tax value of R$180000$ on the date, was hijacked when the driver was returning after having transported a team of guards to a client's business premises in Springfield. The van was not insured.

$2.$ One of Danny's guards was badly bitten by one of the guard dogs while on duty. The court granted the guard compensation amounting to R$30000$ on $25$ April $2023$ which Danny duly paid on $30$ April $2023.$

$3.$Three of Danny's team leaders attended a two$-$day training workshop in Midrand, Johannesburg on the latest security techniques, at a cost of $R16000$ per person.

Required:

Determine with reference to tax cases $($case law$)$ whether the expenses$/$losses above $[1-3]$ are deductible in terms of the general deduction formula.