Expenses on scholarships and bursaries for employees do not constitute Skills Development Expenditure if the Measured Entity can recover any portion of those expenses from the employee or if the grant of the scholarship or bursary is conditional.  Despite the afore going, if the right of recovery or the condition involves either of the following obligations of the employee, the expenses are recognisable:

  1. the obligation of successful completion in their studies within the time period allocated; or
  2. the obligation of continued employment by the Measured Entity for a period following successful completion of their studies is not more than the period of their studies
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Category: Skills Development

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