Interest-free loans and tax : decisions in Brummeria provokes controversy among tax planners

Authors :

Ger, B

Journal Title :

De Rebus

Citation :

(2007) Dec DR 48

S.A. Cases Cited :

Commissioner, SARS v Brummeria Renaissance (Pty) Ltd [2007] SCA 99 (RSA)

Subject :

Taxation

Tax planning

South African Revenue Service

Interest free loans

Sectional titles

Loans

Taxation, Double

Interest and usury

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