(m)    subject to paragraph (k), an expenditure, loss or allowance, contemplated in section 11, which relates to any employment of, or office held by, any person (other than an agent or representative whose remuneration is normally derived mainly in the form of commissions based on his or her sales or the turnover attributable to him or her) in respect of which he or she derives any remuneration, as defined in paragraph 1 of the Fourth Schedule, other than –

 

(i)      any contributions to a pension fund, provident fund or retirement annuity fund as may be deducted from the income of that person in terms of section 11F;

[Subparagraph (i) substituted by section 56 of Act 31 of 2013 and section 35 of Act 17 of 2017 effective on 1 March 2016]

 

(ii)     any allowance or expense which may be deducted from the income of that person in terms of section 11(c), (e), (i) or (j);

 

(iiA)   any deduction which is allowable under section 11(nA) or (nB);

[Subparagraph (iiA) inserted by section 37(1)(c) of Act 60 of 2008 and amended by section 56(1)(b) of Act 31 of 2013 and by section 20(a) of Act 5 of 2026]

 

(iii)     . . . . . .

[Subparagraph (iii) amended by section 38(1)(a) of Act 45 of 2003, substituted by section 28(1)(b) of Act 31 of 2005 and deleted by section 56(1)(c) of Act 31 of 2013 effective on 1 March, 2015 and applicable in respect of premiums paid on or after that date]

 

(iv)    any deduction which is allowable under section 11(a) or (d) in respect of any rent of, cost of repairs of or expenses in connection with any dwelling house or domestic premises, to the extent that the deduction is not prohibited under paragraph (b); and

[Subparagraph (iv) added by section 28(1)(c) of Act 31 of 2005 and amended by section 20(b) of Act 5 of 2026]

 

(v)     any deduction which is allowable under section 6quat(1C);

[Paragraph (m) added by section 21(1)(b) of Act 30 of 2002 deemed effective on 1 March, 2002. Subparagraph (v) added by section 20(c) of Act 5 of 2026]