Intermediary holding companies and group taxation

Authors :

Legwaila, T

Journal Title :

De Jure

Citation :

(2010) 43 DJ 308

S.A. Cases Cited :

Salomon v Salomon & Co 1897 AC 22

Stellenbosch Farmers' Winery v Distillers Corporation 1962 (1) SA 458 (A) 471 F-473

S v De Jager 1965 (2) SA 616 (A) 624H-625F

Dadoo Ltd v Krugersdorp Municipal Council 1920 AD 530 550-552, 556-557

S.A. Legislation :

Income Tax Act 58 of 1962 ss. 42-47 & 64B(5)(f)

Companies Act 1973 s. 1(3)(a)(i)

New Companies Act 2008 s. 3(1)

Subject :

Tax liability

Group taxation

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