Do share-based payments made for the procurement of services qualify as expenditure actually incurred?

Authors :

De Swardt, R

Journal Title :

De Jure

Citation :

(2008) 41 DJ 475

S.A. Cases Cited :

ITC 1801 (2006) 68 SATC 57

ITC 1783 (2004) 66 SATC 373

S.A. Legislation :

Income Tax Act 58 of 1962 s. 11(a)

Income Tax Act 58 of 1962 s. 24B

Subject :

Share-based payments

Expenditure actually incurred (Words and phrases)

Income tax - Deductions

Company law - Shares - Acquisition

Payment

Income tax - Deductions for expenses

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