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Browsing Mercantile Law by Subject "Income Tax Act 58 of 1962"

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The issue of shares is not 'expenditure' for the purposes of the Income Tax Act : Commissioner, South African Revenue Service v Labat Africa Ltd

Legwaila, Thabo (Juta Law, 2013)

Section 11 of the Income Tax Act 58 of 1962 ('the Act') provides for deductions in the determination of a taxpayer's taxable income. Section 11(gA), as it read during the 2000 tax year, provided for the amortisation of the ...
Mama mia! Here we go again - another interpretational dilemma in respect of "received by" and "accrued to" for purposes of section 1 of the Income Tax Act 58 of 1962

Van Zyl, Stephanus Phillipus (LexisNexis, 2020-08)

Die gebruik van geskenkbewyse kom algemeen in moderne handel voor. Die Wet op Verbruikersbeskerming 68 van 2008 skep verskeie verbruikersregte wat verreikende gevolge vir die algemene handel inhou. In ABC Proprietary ...

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