S.L. 123.116 · Deduction (S.L. 123.116)
S.L. 123.116 Art. 2Definitions.
In these rules, unless the context otherwise requires -
"Commission" means the National Commission Persons with Disability;
"qualifying expenditure" means any of the following expenditure:
(a) expenditure of a capital nature consisting of the following:
(i) the installation or modification of physical structures and, or equipment designed to increase workplace accessibility; or
(ii) the removal of architectural and physical barriers; or
(iii) the acquisition, installation or modification of equipment and devices for persons with disability; and
(b) expenditure incurred in the training of employees having a disability for the purpose of performing their work;
"qualifying person" means a person who is an employer and who incurs qualifying expenditure for the purpose of increasing accessibility to the workplace to any of his employees having a disability.