Browsing Economic and Management Sciences by Author "Wilcocks, Jolani S."

Browsing Economic and Management Sciences by Author "Wilcocks, Jolani S."

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  • Calculating the average exchange rate - lessons from Australia 
    Oberholzer, Ruanda; Wilcocks, Jolani S. (South African Institute of Chartered Accountants, 2003-10)
    With the implementation of residence based taxation in 2001, section 25D was introduced into the Income Tax Act in order to provide for the determination of the taxable income or loss of any resident that is derived from ...
  • The concept of 'disposal' for the purposes of capital gains tax in South Africa 
    Wilcocks, Jolani S.; Strydom, J.J. (School of Accounting Sciences, UP, 2002)
    Liability for capital gains tax is determined in terms of the Eighth Schedule to the Income Tax Act 58 of 1962. According to the Eighth Schedule, the disposal of an asset is the event that triggers the liability for capital ...
  • Evaluation of the need to introduce a system of group taxation in South Africa 
    Wilcocks, Jolani S.; Middelmann, S.N. (College of Economic and Management Sciences, University of South Africa, 2004-12)
    In a group structure, individual companies comprising a group are effectively managed as a single 'economic unit'. The economic unit concept refers to a group of companies that are collectively integrated on a financial, ...