Similar Items: The tax treatment of rehabilitation liabilities assumed by the purchaser as part of the consideration given on the sale of mining property in terms of Section 37 of the Income Tax Act 58 of 1962
- The reach and implication of section 45(4)(b) of the Income Tax Act 58 of 1962
- The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962
- The deductibility of interest expenditure under the Income Tax Act 58 of 1962
- The deduction of repairs to property in terms of section 11(d) of the Income Tax Act 58 of 1962
- An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962
- Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms
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