Income tax : gross income : whether "living annuity" constitutes gross income in terms of paragraph (a) of the definition

Journal Title :

The Taxpayer

Citation :

(2006) 55 Taxpayer 173

S.A. Legislation :

Income Tax Act 58 of 1962 s. 1

Subject :

Pensions

Gross income

Words and phrases - living annuity

Annuities - Taxation

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