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Similar Items: Expenditure incurred in the production of income from an illegal source

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Taxation of illegal schemes : – should the term ‘received by’ in the definition of gross income be interpreted with reference to the taxpayers subjective intention?
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The meaning of "actually incurred" in section 11 of the Income Tac Act in the context of three specific transactions
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The timing of the income tax liability of amounts earned under contracts for difference
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The deductibility of future expenditure on contract in terms of section 24C
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A critical analysis of how paragraph 5 of the tenth schedule interacts with section 20 of the income tax act
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Critical analysis of the rental income definition included under section 25BB of the Income tax act
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Formulation of guidance on the South African income tax consequences of expenditure incurred in a tender process
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An analysis of the interaction between section 7(8) and section 31(2) of the Income Tax Act No. 58 of 1962 when applied to non-interest-bearing loans from resident natural persons to connected non-resident trusts
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Die afrekbaarheid van rente [microform]
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Income taxation by residence and/or source in Lesotho
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A critical analysis of the deductibility of expenditure incurred in virtual worlds from a South African income tax perspective
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The Income tax treatment of cryptocurrency trade in South Africa
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Tax avoidance and tax reduction within the framework of the South African income tax legislation, with special reference to the effect on the fiscus and to current anomalies and inequities
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Tax implications of income and benefits received by social media content creators
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Tax planning in the light of tax avoidance provisions in the South African income tax Act Section 103- as amended in the income tax Act No 36 of 1996
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An analysis of the anti-avoidance provisions contained in the South African Income Tax Act
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Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a) and 24J(2) of the Income Tax Act No. 58 of 1962
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The imputability of ‘income on income’ under section 7(3) of the Income Tax Act
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The legal status of tax treaties in South Africa
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A critical analysis of the tax deductibility of expenses incurred in virtual worlds by the South African taxpayer
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An analysis of income from staking crypto assets paid to a non-resident in terms of the South African Income Tax Act No. 58 of 1962, and a tax treaty established on the OECD Model Tax Convention
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A group income tax system for South Africa
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A critical analysis of the interpretation and application of the “income from trade” requirement contained in section 20(1) of the Income Tax Act, 58 of 1962 with regard to the carrying forward of the balance of assessed losses
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The tax implications of the amendment of section 10(1)(o)(ii) of the Income Tax Act 58 of 1962

Author: Sengwane, Khodani