Fiscal incentives for plant used in a process of manufacture

Authors :

Williams, R C

Journal Title :

South African Law Journal

Citation :

(1991) 108 SALJ 1

S.A. Cases Cited :

Secretary for Inland Revenue v Safranmark (Pty) Ltd 1982 (1) SA 113 (A)

Automated Business Systems (Pty) Ltd v Commissioner for Inland Revenue 1986 (2) SA 645 (T)

Ovation Recordiong Studios (Pty) Ltd v Commissioner for Inland Revenue 1990 (3) SA 682 (A)

S.A. Legislation :

Income Tax Act 58 of 1962

Income Tax Act 101 of 1990 s. 13

Subject :

Judgments

Manufactures - Taxation

Tax incentive contracts

This item appears in the following Collection(s)