Author: Nel, Rudie
Similar Items: Formulation of guidance on the South African income tax consequences of expenditure incurred in a tender process
- The deductibility of future expenditure on contract in terms of section 24C
- 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
- The meaning of "actually incurred" in section 11 of the Income Tac Act in the context of three specific transactions
- 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
- Expenditure incurred in the production of income from an illegal source
- An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended