Secondary tax on companies - loan to discretionary trust - whether deemed dividend - section 64C of Income Tax Act 58 of 1962 : CIR v Airworld CC, Case 672/06, judgment of the Supreme Court of Appeal delivered by Combrink JA, President, on 26 November 2007

Journal Title :

The Taxpayer

Citation :

(2007) 56 Taxpayer 227

S.A. Cases Cited :

CIR v Airworld CC, Case 672/06 (SCA)

S.A. Legislation :

Income Tax Act 58 of 1962 s. 64C

Subject :

Companies - Taxation

Loans

Discretionary trusts

Dividends - Taxation

Beneficiary (Words and phrases)

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