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QUESTION 4 (15 Marks) DEDUCTIONS 4.1 AMY (NQF 7) Entered into 1 May 2019 MICHAEL (NQF 3) Entered into 1 October 2019 HUNTER (NQF 9)

QUESTION 4 (15 Marks)

DEDUCTIONS

4.1 AMY (NQF 7) Entered into 1 May 2019

MICHAEL (NQF 3) Entered into 1 October 2019

HUNTER (NQF 9) Entered into 1 November 2019

All learners have no disabilities.

Calculate the learnership agreements for the year ended 31 December 2019? (6 Marks)

4.2 Define tax avoidance and tax evasion and provide examples of each. (6 Marks)

4.3 State to whom is a restraint of trade agreement allowed as a deduction? (3 Marks)

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