Income tax : interest earned on funds derived from mining : whether qualifying as income derived from mining operations

Journal Title :

The Taxpayer

Citation :

(2005) 54 Taxpayer 13

S.A. Cases Cited :

Western Platinum Ltd v CSARS, Case 294/2003

S.A. Legislation :

Income Tax Act 58 of 1962 s. 36(7C)

Income Tax Act 58 of 1962 s. 15(a)

Subject :

Income tax

Mines and mineral resources - Taxation

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