Similar Items: The meaning of "actually incurred" in section 11 of the Income Tac Act in the context of three specific transactions
- The deductibility of future expenditure on contract in terms of section 24C
- 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
- A critical evaluation of section 15A of the Income Tax Act
- A critical analysis of Section 8C : taxation of directors and employees on vesting of equity instruments
- Consistency as a desirable and achievable objective in the proposed rewrite of the South African Income Tax Act, 1962 (Act No. 58 of 1962)
- 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
Author: Louw, C (Adv.)
- Taxing of dividends : a transition from secondary tax on companies (STC) to dividends tax
- 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
- An analysis of the purposive approach to the interpretation of South African fiscal legislation