Browsing Research Articles (Taxation) by Author "Oberholzer, Ruanda"

Browsing Research Articles (Taxation) by Author "Oberholzer, Ruanda"

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  • Teachers and perceptions 
    Coetzee, Stephen; Oberholzer, Ruanda (South African Institute of Chartered Accountants, 2009-02)
    A questionnaire was circulated in 2007 to the career-guidance counselors or, in their absence, mathematics teachers, teaching at the 200 primary feeder schools of the University of Pretoria to determine their perception ...
  • Travel allowance or company vehicle : discounted cash-flow model 
    Stiglingh, M. (Madeleine); Oberholzer, Ruanda (LexisNexis, 2006-08)
    In this article a discounted cash-flow model is used so that a comparison between the use of a company vehicle and a travel allowance can be made
  • VAT treatment of fringe benefits. The acquisition of an asset at less than the actual value - is it what SARS intended it to be? 
    Oberholzer, Ruanda; Ferreira, Petrus Hendrik (Petri) (Eagle Publishers, 2005-10)
    This article investigates the interaction between the Value-Added Tax Act (VAT Act) and the Income Tax Act with specific reference to the fringe benefit regarding the acquisition of an asset at less than its actual value. ...
  • Vehicle benefits : important amendments 
    Stiglingh, M. (Madeleine); Oberholzer, Ruanda (LexisNexis, 2006-06)
    In this article some important amendments recently made to both the travel allowance and the so-called company vehicle are examined.