Income tax-deductions : interest on loan by shareholder arising out of divident declared by company - taxpayer paying rentals "up-front" to owner of property enabling owner to erect petrol stations which taxpayer sub-lets to operators, section 11(a) of Income Tax Act 58 of 1962

Journal Title :

The Taxpayer

Citation :

(2005) 54 Taxpayer 48

S.A. Legislation :

Income Tax Act 58 of 1962

Subject :

Income tax - Deductions - Interest

Income tax - Deductions for expenses

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