Secondary tax on companies : loans by company to a trust of which the company was the beneficiary - whether loan subject to STC in terms of section 64C of Income Tax Act : CSARS v Dyefin Textiles (Pty) Ltd 2002 (4) SA 606 (NPD)

Journal Title :

The Taxpayer

Citation :

(2003) 52 Taxpayer 35

S.A. Cases Cited :

CSARS v Dyefin Textiles (Pty) Ltd 2002 (4) SA 606 (NPD)

S.A. Legislation :

Income Tax Act 58 of 1962 s. 64C

Subject :

Judgments

Companies - Taxation

Trust and trustees

Loans

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