Similar Items: Consistency as a desirable and achievable objective in the proposed rewrite of the South African Income Tax Act, 1962 (Act No. 58 of 1962)
- Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
- A critical evaluation of section 15A of the Income Tax Act
- Burden of proof: a historical and theoretical analysis of some aspects of the following concepts in relation to the interpretation of Section 82 of Act 58 of 1962: income, assessment, objection and appeal
- Burden of proof: a historical and theoretical analysis of some aspects of the following concepts in relation to the interpretation of Section 82 of Act 58 of 1962: income, assessment, objection and appeal
- 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
- The applicability of section 24I of the Income Tax Act No. 58 of 1962 to bitcoin gains and losses
Author: Franzsen, R.C.D. (Riel)
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