The accrual of amounts : back to basics

Authors :

Emslie, T

Journal Title :

The Taxpayer

Citation :

(2009) 58 Taxpayer 82

S.A. Cases Cited :

Commissioner for Inland Revenue v People's Stores (Walvis Bay) LTD 1990 (2) SA 353 (A)

Cactus Investments (Pty) Ltd v Commissioner for Inland Rvenue 1999 (1) SA 315 (SCA)

Subject :

Tax planning

Accrual

Amount - Words and phrases

Gross income (Words and phrases)

Right (Words and phrases)

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