Similar Items: 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
- Consistency as a desirable and achievable objective in the proposed rewrite of the South African Income Tax Act, 1962 (Act No. 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
- Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
- The meaning of "actually incurred" in section 11 of the Income Tac Act in the context of three specific transactions
Author: Louw, C (Adv.)
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- Reviewing administrative action by SARS, the commissioner and other delegated SARS officials
- An analysis of the transfer duty implications on the 'sale'of a trust
- A Probe into the Constitutionality of Relevant Sections of the Tax Administration Act
- An analysis of the provisions governing the prescription of assessments in South African fiscal legislation
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