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Law Handbook > TAXATION > DEDUCTIONS

Non deductible items

Expenses that are not deductible include:

  • alimony or maintenance payments
  • childcare expenses (even if these are incurred as a direct result of the taxpayer’s income earning activities)
  • education expenses, except those directly connected with gaining income
  • the cost of renting private accommodation
  • legal expenses not related to income production.

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Car and travel expenses 
 Foreign source income


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Non deductible items  :  Last Revised: Wed Aug 2nd 2006



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