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Browsing Research Articles (Taxation) by Subject "Management"
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Oberholzer, Ruanda
(College of Economic and Management Sciences, University of South Africa, 2004-12)
Section 18A of the Income Tax Act (Act 58 of 1962), as amended by the Revenue Laws Amendment Act (Act 45 of 2003) entitles a taxpayer (an individual or a legal entity, including a trust) to deduct annual donations to certain ...