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    <title>Results for "Deduction"</title>
    <description>Showing 1 - 21 results of 21</description>
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      <title>The deductibility of future expenditure on contract in terms of section 24C</title>
      <pubDate>Wed, 10 Jun 2026 12:47:17 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F96660</link>
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      <author>Calitz, Johanna Eliza</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2015</dc:date>
      <dc:creator>Calitz, Johanna Eliza</dc:creator>
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      <title>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</title>
      <pubDate>Wed, 10 Jun 2026 12:46:38 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86326</link>
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      <author>Rupping, Jacobus Adriaan</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2014</dc:date>
      <dc:creator>Rupping, Jacobus Adriaan</dc:creator>
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      <title>Die belastingaftrekbaarheid van sagteware</title>
      <pubDate>Wed, 10 Jun 2026 12:46:21 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20434</link>
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      <author>Louw, Sanelda</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Louw, Sanelda</dc:creator>
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      <title>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</title>
      <pubDate>Wed, 10 Jun 2026 12:44:35 +0000</pubDate>
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      <author>Hewitt, Mark John</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2020</dc:date>
      <dc:creator>Hewitt, Mark John</dc:creator>
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      <title>Die aftrekbaarheid van werknemerverwante voorwaardelike aanspreeklikhede, met spesifieke verwysing na die  verkoop of beeindiging van 'n besigheid</title>
      <pubDate>Wed, 10 Jun 2026 12:44:16 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15524</link>
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      <author>Kieviet, Suzanne</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2011</dc:date>
      <dc:creator>Kieviet, Suzanne</dc:creator>
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      <title>Possible tax treatments of the transfer of accounting provisions during the sale of a business and subsequent tax considerations</title>
      <pubDate>Wed, 10 Jun 2026 12:43:49 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F3336</link>
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      <author>Kroukamp, Susan</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2008</dc:date>
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      <title>Unlocking the potential of harvester on-board-computer data in the South African forestry value chain</title>
      <pubDate>Wed, 10 Jun 2026 12:43:37 +0000</pubDate>
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      <author>Terblanche, Marius</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2019</dc:date>
      <dc:creator>Terblanche, Marius</dc:creator>
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      <title>Formulation of guidance on the South African income tax consequences of expenditure incurred in a tender process</title>
      <pubDate>Wed, 10 Jun 2026 12:43:36 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F98392</link>
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      <author>Johnson, E.</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2016</dc:date>
      <dc:creator>Johnson, E.</dc:creator>
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      <title>Die afrekbaarheid van rente [microform]</title>
      <pubDate>Wed, 10 Jun 2026 12:42:49 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F49646</link>
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      <author>Lombard, Felix</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Lombard, Felix</dc:creator>
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      <title>The deductibility of indirect empowerment measures relating to black economic empowerment (BEE) in terms of the income tax act</title>
      <pubDate>Wed, 10 Jun 2026 12:42:46 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F71712</link>
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      <author>Acker, Tim</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Acker, Tim</dc:creator>
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      <title>Die beoefening van ‘n bedryf met spesifieke verwysing na die toestaan van lenings deur houermaatskappye aan filiale of geassosieerdes</title>
      <pubDate>Wed, 10 Jun 2026 12:41:18 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19877</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19877</guid>
      <author>Marais, Suzanne</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Marais, Suzanne</dc:creator>
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      <title>Die rol van die doel van 'n lening en die effek van die verandering daarvan op die aftrekbaarheid van rente vir inkomstebelastingdoeleindes</title>
      <pubDate>Wed, 10 Jun 2026 12:40:56 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20427</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20427</guid>
      <author>Coetzee, Liezel</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Coetzee, Liezel</dc:creator>
      <slash:comments>0</slash:comments>
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      <title>The meaning  of "actually incurred"  in section 11 of the Income Tac Act in the context of three specific transactions</title>
      <pubDate>Wed, 10 Jun 2026 12:40:14 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:repository.up.ac.za:2263%2F41509</link>
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      <dc:format>Thesis</dc:format>
      <dc:date>2014</dc:date>
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      <title>Sermon forms as a dimension of communication in the current worship context in the South Korean Churches</title>
      <pubDate>Wed, 10 Jun 2026 12:40:07 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:repository.up.ac.za:2263%2F25286</link>
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      <dc:format>Thesis</dc:format>
      <dc:date>2013</dc:date>
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      <title>The timing of the income tax liability of amounts earned under contracts for difference</title>
      <pubDate>Wed, 10 Jun 2026 12:37:51 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:repository.up.ac.za:2263%2F94298</link>
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      <dc:format>Thesis</dc:format>
      <dc:date>2024</dc:date>
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      <title>Expenditure incurred in the production of income from an illegal source</title>
      <pubDate>Wed, 10 Jun 2026 12:37:49 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:repository.up.ac.za:2263%2F103355</link>
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      <dc:format>Thesis</dc:format>
      <dc:date>2025</dc:date>
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      <title>Share-based compensation : an investigative study into the taxation treatment thereof internationally</title>
      <pubDate>Wed, 10 Jun 2026 12:36:59 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:repository.up.ac.za:2263%2F30808</link>
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      <dc:format>Thesis</dc:format>
      <dc:date>2013</dc:date>
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      <title>Taxing the digital economy : are social media content creators embarking on trade?</title>
      <pubDate>Wed, 10 Jun 2026 12:36:51 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:repository.up.ac.za:2263%2F92189</link>
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      <dc:date>2023</dc:date>
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      <title>Leasehold improvements : developing a framework for the tax deductions applicable to lessees</title>
      <pubDate>Wed, 10 Jun 2026 12:36:50 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:repository.up.ac.za:2263%2F64700</link>
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      <dc:format>Thesis</dc:format>
      <dc:date>2018</dc:date>
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      <title>A critical analysis of the tax deductibility of expenses incurred in virtual worlds by the South African taxpayer</title>
      <pubDate>Wed, 10 Jun 2026 12:36:09 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:repository.up.ac.za:2263%2F23046</link>
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      <dc:format>Thesis</dc:format>
      <dc:date>2013</dc:date>
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      <title>Siezing the BEPS: an assessment of the efficacy of South Africa’s thin capitalisation regime in combating base erosion and profit shifting (BEPS) through excessive interest deductions</title>
      <pubDate>Wed, 01 Jan 2020 23:18:17 -0500</pubDate>
      <link>https://search.frelip.org/Record/oai:open.uct.ac.za:11427%2F31751</link>
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      <author>Nyatsambo, Nyasha Gift</author>
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      <dc:date>2020</dc:date>
      <dc:creator>Nyatsambo, Nyasha Gift</dc:creator>
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